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

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Presentation on theme: "Chapter 4 SELECTED FINANCIAL REPORTING AND DISCLOSURE ISSUES IN THE GLOBAL CONTEXT."— Presentation transcript:

1 Chapter 4 SELECTED FINANCIAL REPORTING AND DISCLOSURE ISSUES IN THE GLOBAL CONTEXT

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

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

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

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

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

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

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

9 Environmental and Social Disclosures
Environmental Disclosures Employee Disclosures Value Added Statement

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