AC301 Company Financial Statements
Academic Year 2008 - 2009
SUMMER TERM 2009 RESOURCES
Revision Class Slides (Tackling an Essay Question)
Revision Lecture Slides (Segmental Reporting, Intangibles, Financial Instruments)
SPRING TERM 2009 RESOURCES
Lecture 11: Presentation of Financial Statements and Segmental Reporting (16 & 23 January 2009)
IAS 1 Presentation of Financial Statements
IAS 14 Segment Reporting Appendix: Illustrative Example
Lecture 12: Provisions, Contingent Liabilities and Contingent Assets (23 January 2009)
Lecture 13: Intangible Assets - The case of brands, know-how and other intangibles
Workshop Discussion - Your Answers
Lecture 15: Impairment
Lecture 15: Pension Reporting
Lecture 16: Human Capital Reporting
Lecture 17: Corporate Social Reporting
Lecture 18: Financial Instruments
AUTUMN TERM 2008 RESOURCES
AC301 Autumn 2008 Course Booklet
Writing Skills and Referencing Guide for Accounting Courses
Coursework Question Autumn 2008
LECTURE 1: THE NATURE OF ACCOUNTING (10 Oct 2008)
Lecture Notes: The Nature of Accounting
ACCOUNTING AND THE PROBLEMATIC CONSTRUCTION OF REALITY
There's no accounting for accountants
LECTURE 2: A CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING (17 Oct 2008)
Lecture Notes: Conceptual Framework for Financial Reporting
Class Exercise: Conceptual Framework
FASB - Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information
Conceptual Framework—Joint Project of the IASB and FASB
The
IASC's conceptual framework - an obstacle to international harmonisation?
STEWARDSHIP/ACCOUNTABILITY
AS AN OBJECTIVE OF FINANCIAL REPORTING
The
Conceptual Framework- the International Experience
LECTURE 3: OFF BALANCE SHEET FINANCING SCHEMES (24 October 2008)
Lecture Notes: Off Balance Sheet Accounting
Off Balance Sheet Financing Practice Question
FRS 5: Reporting the substance of Transactions
Principles Not Rules: A Question of Judgement
Off-balance sheet woes raise wider concerns
Banks' dark off-balance-sheet world
Like to earn a 25% coupon? Rent out your balance sheet
Telecoms giants leave £40bn debt off balance sheet
LECTURE 4: ACCOUNTING FOR LEASES (31 October 2008)
Lecture Notes: Accounting for Leases
Workshop Exercise: Accounting for Leases - Tiptree Plc
Workshop Exercise: Accounting for Leases - Connecticut
Workshop Exercise: Accounting for Leases - Maldon
SSAP 21- Accounting for leases and hire purchase contracts
IAS 17 - Accounting for Leases
FASB: Financial Accounting Standards No. 13 - Accounting for Leases
FASB, IASB Begin Rethinking Leases
IASB Research Project on Leasing
Companies should come clean on the value of leases on their books
LECTURES 5&6: Foreign Currency Translation (i)&(ii) (7&14 November 2008)
Lecture Notes: Foreign currency translation (i)
Lecture Notes: Foreign currency translation (ii)
SSAP 20-Foreign currency translation
LECTURE 7: ACCOUNTING FOR GRO
Lecture Notes: Accounting for group 1
LECTURE 8: ACCOUNTING FOR GRO
Lecture Notes: Accounting for group 1 (cont.)
LECTURE 9: ACCOUNTING FOR GRO
Lecture Notes: Accounting for groups II
LECTURE 10: ACCOUNTING FOR GRO
Lecture Notes: Accounting for groups III
Former Indicative Exam Solutions
Feedback on Autumn term coursework