CHAPTER 4 SELECTED FINANCIAL REPORTING AND DISCLOSURE ISSUES IN THE GLOBAL CONTEXT.

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Presentation transcript:

CHAPTER 4 SELECTED FINANCIAL REPORTING AND DISCLOSURE ISSUES IN THE GLOBAL CONTEXT

LEARNING OBJECTIVES: 1. Identify the effect of inflation on financial reporting and discuss the two main inflation-adjusted accounting models

LEARNING OBJECTIVES: 2. Examine the issues related to accounting for goodwill and intangible assets and discuss the main accounting approaches related to them

LEARNING OBJECTIVES: 3. Highlight the costs and benefits of geographic segmental disclosure and review the new FASB and IASC standards on segmental reporting

LEARNING OBJECTIVES: 4. Discuss the growing demand for social reporting including employee and environmental disclosures

CHAPTER OUTLINE I. Accounting for Changing Prices (1) Inflation-Adjusted Accounting Models (2) Current Cost Adjusted (CCA) Models

I. Accounting for Changing Prices (3) Evaluating the CCA Model II. Accounting for Goodwill and Intangible Assets (1) Goodwill

II. Accounting for Goodwill and Intangible Assets (2) Brands, Patents and Trademarks III. Geographic Segment Reporting (1) Current Developments in Geographic Segment Reporting

IV. Environmental and Social Disclosures (1) Environmental Disclosures (2) Employee Disclosures (3) Value Added Statement