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

Learning Objectives: Examine the issues related to accounting for goodwill and intangible assets and discuss the main accounting approaches related to them.

Learning Objectives: Highlight the costs and benefits of geographic segmental disclosure and review the new FASB and IASC standards on segmental reporting.

Learning Objectives: Discuss the growing demand for social reporting including employee and environmental disclosures.

Chapter Outline: Accounting for Changing Prices Inflation-Adjusted Accounting Models General Price Level Adjusted Model Current Cost-Adjusted Model

Accounting for Goodwill and Intangible Assets Brands, Patents and Trademarks Research and Development

Geographic Segment Reporting Research Evidence on Geographic Segment Reporting Recent Developments in Geographic Segment Reporting

Environmental and Social Disclosures Environmental Disclosures Employee Disclosures Value Added Statement