Lecture Intermediate accounting (IFRS 2nd edition): Chapter 1 - Kieso, Weygandt, Warfield

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Lecture Intermediate accounting (IFRS 2nd edition): Chapter 1 - Kieso, Weygandt, Warfield. Chapter 1 - Financial reporting and accounting standards. After studying this chapter, you should be able to: Identify the major financial statements and other means of financial reporting; explain how accounting assists in the efficient use of scarce resources, describe some of the challenges facing accounting;...
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Lecture Intermediate accounting (IFRS 2nd edition): Chapter 1 - Kieso, Weygandt, Warfield. Chapter 1 - Financial reporting and accounting standards. After studying this chapter, you should be able to: Identify the major financial statements and other means of financial reporting; explain how accounting assists in the efficient use of scarce resources, describe some of the challenges facing accounting;....

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1-1 PREVIEW OF CHAPTER 1 Intermediate Accounting IFRS 2nd Edition Kieso, Weygandt, and Warfield 1-2 1 Financial Reporting and Accounting Standards LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Describe the growing importance of global financial markets and its relation to financial reporting. 2. Identify the major financial statements and other means of financial reporting. 3. Explain how accounting assists in the efficient use of scarce resources. 5. Identify the objective of financial reporting. 6. Identify the major policy­setting bodies and their role in the standard­setting process. 7. Explain the meaning of IFRS. 8. Describe the challenges facing financial reporting. 4. Explain the need for high­quality standards. 1-3 GLOBAL MARKETS World markets are becoming increasingly intertwined. Top 20 Global Companies In Terms of Sales ILLUSTRATION 1­1 1-4 LO 1 GLOBAL MARKETS Significant number of foreign companies are found on national exchanges. ILLUSTRATION 1­2 International Exchange Statistics 1-5 LO 1 1 Financial Reporting and Accounting Standards LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Describe the growing importance of global financial markets and its relation to financial reporting. 2. Identify the major financial statements and other means of financial reporting. 3. Explain how accounting assists in the efficient use of scarce resources. 5. Identify the objective of financial reporting. 6. Identify the major policy­setting bodies and their role in the standard­setting process. 7. Explain the meaning of IFRS. 8. Describe the challenges facing financial reporting. 4. Explain the need for high­quality standards. 1-6 GLOBAL MARKETS Financial Statements and Financial Reporting Essential characteristics of accounting are: 1. the identification, measurement, and communication of financial information about 2. economic entities to 3. interested parties. 1-7 LO 2 GLOBAL Economic Entity Financial Information Accounting? Identify and Measure and Communicate MARKETS Financial Statements Statement of Financial Position Income Statement or Statement of Comprehensive Income Statement of Cash Flows Statement of Changes in Equity Note Disclosures Additional Information President’s letter Prospectuses Reports filed with governmental agencies News releases Forecasts Environmental impact statements 1-8 LO 2 Etc. 1 Financial Reporting and Accounting Standards

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