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Principles of Accounting
- Table of contents
- Contributors
- Preface
- Introduction
- Note to instructors
- Accounting, accountants, and accountability
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Financial reporting
- 6. Why do we need frameworks for financial reporting?
- 7. What is in financial statements?
- 8. How do we create financial accounts?
- 9. What are cash flow statements?
- 10. What is meant by capital?
- 11. How should we measure environmental and social costs?
- 12. What is carbon accounting?
- 13. Why do organisations need assurance?
- 14. How is financial information tailored for users?
- 15. What impacts the nature and content of financial reports?
- 16. How can reported data be used?
- 17. How do accountants manage risk and uncertainty?
- Management accounting
- Glossary