09/11/16

Financial Accounting II | University of Kent

Financial Accounting II
(2014-2015)

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1.Elliott B., Elliott J.: Financial accounting and reporting. Pearson, Harlow (2015).
2.Jorissen A., Britton A., Alexander D.: International Financial Reporting and Analysis (Sixth
Edition). Cengage Learning EMEA, London (2014).
3.Jorissen A., Britton A.,
Alexander D.: International Financial Reporting and Analysis (Sixth Edition). Cengage
Learning EMEA, London (2014).
4.Finch, Clare: A students guide to international
financial reporting standards. Kaplan Publishing, Wokingham (2012).
5.International
Financial Reporting Standards IFRS 2015 Consolidated Without Early Application.
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Pearson, Harlow (2015).
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reporting standards. Kaplan Publishing, Wokingham (2012).
12.Melville, Alan:
International financial reporting: a practical guide. Financial Times/Prentice Hall, Harlow,
England (2011).
13.McKeith, John, Collins, Bill, Collins, Bill: Financial accounting and
reporting. McGraw-Hill Higher Education, London (2013).
14.Jorissen A., Britton A.,
Alexander D.: International Financial Reporting and Analysis. Cengage Learning EMEA,
London (2014).
15.International Accounting Standards 2,
http://ec.europa.eu/internal_market/accounting/ias/standards_en.htm.
16.International Accounting Standards 11,
http://ec.europa.eu/internal_market/accounting/ias/standards_en.htm.
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Elliott J.: Financial accounting and reporting. Pearson, Harlow (2015).
18.Jorissen A.,
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Financial accounting and reporting. Pearson, Harlow (2013).
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A., Alexander D.: International Financial Reporting and Analysis (Sixth Edition). Cengage
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27.McKeith, John, Collins, Bill, Collins, Bill: Financial
accounting and reporting. McGraw-Hill Higher Education, London (2013).
28.International Accounting Standards Committee: Framework for the preparation and
presentation of financial statements. I.A.S.C., London (1989).
29.International
Accounting Standards Committee: The treatment in the income statement of unusual
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Financial Accounting II | University of Kent

items and changes in accounting estimatesand accounting policies: proposed statement.

Consultative Committee of Accountancy Bodies], [London (1976).
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Elliott J.: Financial accounting and reporting. Pearson, Harlow (2015).
31.Jorissen A.,
Britton A., Alexander D.: International Financial Reporting and Analysis (Sixth Edition).
Cengage Learning EMEA, London (2014).
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38.See separate handout
to be distributed during lecture.
39.Elliott B., Elliott J.: Financial accounting and
reporting. Pearson, Harlow (2015).
40.Finch, Clare: A students guide to
international financial reporting standards. Kaplan Publishing, Wokingham (2012).
41.Melville, Alan: International financial reporting: a practical guide. Financial
Times/Prentice Hall, Harlow, England (2011).
42.McKeith, John, Collins, Bill, Collins,
Bill: Financial accounting and reporting. McGraw-Hill Higher Education, London (2013).
43.McKeith, John, Collins, Bill: Financial accounting and reporting. McGraw-Hill Higher
Education, London (2013).
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Financial Reporting and Analysis (Sixth Edition). Cengage Learning EMEA, London (2014).
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Elliott J.: Financial accounting and reporting. Pearson, Harlow (2015).
49.Jorissen A.,
Britton A., Alexander D.: International Financial Reporting and Analysis (Sixth Edition).
Cengage Learning EMEA, London (2014).
50.Arnold, John: Financial accounting.
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Accounting for property, plant and equipment. International Accounting Standards
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52.International Accounting Standards Committee:
Capitalisation of borrowing costs. The Committee, London, England (1984).
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54.Burnett-Hall, R: Asset values and environmental legislation.
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55.Callaway, J: Accounting for tangible differences. Accountancy: the journal of the
Institute of Chartered Accountants in England and Wales.
56.Coggins, M: Accounting
for tangible fixed assets. Accountancy: the journal of the Institute of Chartered
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57.Harvey, D: The seductive charms of
valuation. Accountancy: the journal of the Institute of Chartered Accountants in England
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58.Jupe, Robert E., Rutherford, B. A., Wearing, Robert T.: Cases in
company financial reporting. Paul Chapman, London (1995).
59.King, H: No more
cherry picking. Accountancy: the journal of the Institute of Chartered Accountants in
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61.Paterson, R: Impairment. Accountancy: the journal of the Institute of Chartered
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62.Thomas, A: Allocation: the fallacy and the

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theorists. In: Studies in accounting. Institute of Chartered Accountants in England and

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63.Elliott B., Elliott J.: Financial accounting and reporting.
Pearson, Harlow (2015).
64.Jorissen A., Britton A., Alexander D.: International
Financial Reporting and Analysis (Sixth Edition). Cengage Learning EMEA, London (2014).
65.Arnold, John: Financial accounting. Prentice Hall, New York (1994).
66.Taylor, P. A.: Consolidated financial reporting. Paul Chapman, London (1996).
67.International Accounting Standards Board: International financial reporting standards
(IFRSs) 2008: including International Accounting Standards (IASs) and interpretations as
approved at 1 January 2008. International Accounting Standards Board, London (2008).
68.Accounting Standards Board: Intangible assets ( IAS 38) & Impairment of assets ( IAS
36 ). ASB, London (2005).
69.Accounting Standards Board: Intangible assets ( IAS
38) & Impairment of assets ( IAS 36 ). ASB, London (2005).
70.Anderson, N: Value
judgments? Accountancy: the journal of the Institute of Chartered Accountants in England
and Wales. 134,.
71.Arnold, John, Institute of Chartered Accountants in England and
Wales: Goodwill and other intangibles: theoretical considerations and policy issues.
Research Board, Institute of Chartered Accountants in England and Wales, London.
72.Barwise, Patrick: Accounting for brands. London Business School and The Institute of
Chartered Accountants in England and Wales, [London] (1989).
73.Dilks, I: Lessons
learned: steady as she goes. Accountancy: the journal of the Institute of Chartered
Accountants in England and Wales. 137,.
74.Eggington, D.A.: Towards some
principles for intangible asset accounting. Accounting and business research. 20, (1990).
75.Goodacre, A: R & D expenditure and the analysts view. Accountancy: the journal of
the Institute of Chartered Accountants in England and Wales.
76.Grinyer, J et al: The
rationale for accounting for goodwill. In: British accounting review: journal of the British
Accounting Association. British Accounting Association, London.
77.Hope, T and
Gray, R: Power and policy making: the development of an R & D standard. In: Journal of
business finance and accounting. Blackwell, Oxford.
78.Jupe, Robert E., Rutherford,
B. A., Wearing, Robert T.: Cases in company financial reporting. Paul Chapman, London
(1995).
79.Leadbetter, C: Our developing economy. Accountancy: the journal of the
Institute of Chartered Accountants in England and Wales.
80.Powling, H and
Rigelsford, K: The first season of goodwill. Accountancy: the journal of the Institute of
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81.Paterson, R: Straining goodwill.
Accountancy: the journal of the Institute of Chartered Accountants in England and Wales.
82.Paterson, R: Hidden strengths. Accountancy: the journal of the Institute of
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83.Rutherford, B.A.: The flaw in the 2
1/2 X P/E rule. Certified Accountant. (1981).
84.Viner, A: Media savvy. Accountancy:
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85.Elliott B., Elliott J.: Financial accounting and reporting. Pearson, Harlow (2015).
86.Finch, Clare: A students guide to international financial reporting standards. Kaplan
Publishing, Wokingham (2012).
87.Melville, Alan: International financial reporting: a
practical guide. Financial Times/Prentice Hall, Harlow, England (2011).
88.McKeith,
John, Collins, Bill, Collins, Bill: Financial accounting and reporting. McGraw-Hill Higher
Education, London (2013).
89.Jorissen A., Britton A., Alexander D.: International
Financial Reporting and Analysis (Sixth Edition). Cengage Learning EMEA, London (2014).
90.International Accounting Standards Committee: Accounting for the effects of
changes in foreign exchange rates. International Accounting Standards Committee,
[London] ([49 Bedford Row, WC1V 6RL]) (1983).
91.Institute of Chartered
Accountants in England and Wales: Financial reporting in hyperinflationary economies.
International Accounting Standards Committee, [London] (1989).
92.Jupe, Robert E.,
Rutherford, B. A., Wearing, Robert T.: Cases in company financial reporting. Paul Chapman,
London (1995).
93.Elliott B., Elliott J.: Financial accounting and reporting. Pearson,
Harlow (2015).
94.Jorissen A., Britton A., Alexander D.: International Financial

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Reporting and Analysis (Sixth Edition). Cengage Learning EMEA, London (2014).
95.Wood, Frank, Sangster, Alan: Frank Woods business accounting vol 2. Pearson
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96.International Accounting Standards Committee:
Accounting for investments in associates. I.A.S.C., London (1989).
97.International
Accounting Standards Committee: Financial reporting of interests in joint ventures. IASC,
London (1990).
98.Institute of Chartered Accountants in England and Wales:
[Exposure drafts: 3, 6-25] Exposure drafts: proposed statements of standard accounting
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99.Elliott B., Elliott J.:
Financial accounting and reporting. Pearson, Harlow (2015).
100.Jorissen A., Britton
A., Alexander D.: International Financial Reporting and Analysis (Sixth Edition). Cengage
Learning EMEA, London (2014).
101.McKeith, John, Collins, Bill, Collins, Bill: Financial
accounting and reporting. McGraw-Hill Higher Education, London (2013).
102.International Accounting Standards Committee: Income taxes IAS 12. International
Accounting Standards Committee, London (1996).
103.Jorissen A., Britton A.,
Alexander D.: International Financial Reporting and Analysis (Sixth Edition). Cengage
Learning EMEA, London (2014).
104.Elliott B., Elliott J.: Financial accounting and
reporting. Pearson, Harlow (2015).
105.International Accounting Standards
Committee: Framework for the preparation and presentation of financial statements.
I.A.S.C., London (1989).
106.International Accounting Standards Board:
International financial reporting standards as issued at 1 January 2012. International
Accounting Standards Board, London (2012).
107.International Accounting
Standards Committee: Accounting for leases IAS 17. the Committee, London (1982).
108.International Accounting Standards Committee: Consolidated financial statements and
accounting for investments in subsidiaries IAS 27. I.A.S.C., London (1989).
109.International Accounting Standards Committee: Financial instruments: disclosure and
presentation IAS 32. International Accounting Standards Committee, London (1995).
110.International Accounting Standards Board: International accounting standards 2002:
the full text of all international accounting standards, SIC interpretations and IAS 39
implementation guidance - questions and answers extant at 1 January 2002. IASB, London
(2002).
111.Cairns, D: Reporting fair value: taken to task. Accountancy: the journal
of the Institute of Chartered Accountants in England and Wales. 140,.
112.Dunne, T
and Helliar, C: Derivatives disclosures. Accountancy: the journal of the Institute of
Chartered Accountants in England and Wales. 131,.
113.Ebling, P: A fair hearing for
fair value. Accountancy: the journal of the Institute of Chartered Accountants in England
and Wales. 127,.
114.Ebling, P: Speak before its too late. Accountancy: the journal
of the Institute of Chartered Accountants in England and Wales. 129,.
115.Evers, L:
Clamping down on financial engineering. Accountancy: the journal of the Institute of
Chartered Accountants in England and Wales. 130,.
116.Fearnley, S and Sunder, S:
Reporting fair value: Bring back prudence. Accountancy: the journal of the Institute of
Chartered Accountants in England and Wales. 140,.
117.Hopwood, A.G.: Ambiguity,
knowledge and territorial claims: some observations on the doctrine of substance over
form. In: British accounting review: journal of the British Accounting Association. British
Accounting Association, London.
118.Jupe, Robert E., Rutherford, B. A., Wearing,
Robert T.: Cases in company financial reporting. Paul Chapman, London (1995).
119.McIlwraith, R and Dealy, N: Learning from experience. Accountancy: the journal of the
Institute of Chartered Accountants in England and Wales. 125,.
120.Nelson, J:
Measuring up. Accountancy: the journal of the Institute of Chartered Accountants in
England and Wales. 139,.
121.Raeburn, R: IASB must take a reality check.
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122.Rayman, A: Fair value or false accounting. Accountancy: the journal of the
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Brian A., Chartered Association of Certified Accountants: The doctrine of substance over

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form. Certified Accountant Pubns, London (1988).

124.Singleton-Green, B: Enron how the fraud worked. Accountancy: the journal of the Institute of Chartered Accountants
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125.Smith, P: Banking: Gauging the pressure.
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126.Elliott B., Elliott J.: Financial accounting and reporting. Pearson, Harlow
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127.Jorissen A., Britton A., Alexander D.: International Financial Reporting
and Analysis (Sixth Edition). Cengage Learning EMEA, London (2014).
128.International Accounting Standards Board: International financial reporting standards:
IFRS: official pronouncements as issued at 1 January 2012. International Accounting
Standards Board (IASB), London (2012).
129.International Accounting Standards
Committee: Presentation of financial statements. (IAS 1). International Accounting
Standards Committee, London (1997).
130.International Accounting Standards
Committee: The treatment in the income statement of unusual items and changes in
accounting estimatesand accounting policies: proposed statement. Consultative
Committee of Accountancy Bodies], [London (1976).
131.International Accounting
Standards Board: International financial reporting standards: IFRS: official
pronouncements as issued at 1 January 2012. International Accounting Standards Board
(IASB), London (2012).
132.News Item: Accounting crisis. Accountancy: the journal
of the Institute of Chartered Accountants in England and Wales. 130,.
133.Cearns,
K: STRGL and p & I united. Accountancy: the journal of the Institute of Chartered
Accountants in England and Wales. 127,.
134.Choi, Y et al: Bridging the earnings
GAAP. Accountancy: the journal of the Institute of Chartered Accountants in England and
Wales. 135,.
135.Financial Reporting Briefing: IASB presentation of financial
statements. Accountancy: the journal of the Institute of Chartered Accountants in England
and Wales. 140,.
136.Fisher, L: EPS is dead: long live EPS. Accountancy: the journal
of the Institute of Chartered Accountants in England and Wales. 112,.
137.Hickey, L:
A question of presentation. Accountancy: the journal of the Institute of Chartered
Accountants in England and Wales. 137,.
138.Lever, K: Would Pacioli turn in his
grave? Accountancy: the journal of the Institute of Chartered Accountants in England and
Wales. 134,.
139.Paterson, R: A remarkable performance. Accountancy: the journal
of the Institute of Chartered Accountants in England and Wales. 127,.
140.Paterson,
R: Make or break time. Accountancy: the journal of the Institute of Chartered Accountants
in England and Wales. 131,.
141.Elliott B., Elliott J.: Financial accounting and
reporting. Pearson, Harlow (2015).
142.Jorissen A., Britton A., Alexander D.:
International Financial Reporting and Analysis (Sixth Edition). Cengage Learning EMEA,
London (2014).
143.Arnold, John: Financial accounting. Prentice Hall, New York
(1994).
144.Institute of Chartered Accountants in England and Wales: Accounting
for the effects of changing prices: a handbook. Accounting Standards Committee, [Place of
publication not identified] (1986).
145.Lee, T. A: Income and value measurement:
theory and practice. Van Nostrand Reinhold, Wokingham (1985).
146.Whittington,
Geoffrey: Inflation accounting: an introduction to the debate. Cambridge University Press,
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