Written for students preparing for the CIMA stage 4 management accounting decison-making examination, this pack includes a guide, a bank of exam-standard questions, suggested answers, tutorial notes, examination syllabus and hints on exam technique.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Editions-Typ
Illustrationen
Maße
ISBN-13
978-1-85179-286-3 (9781851792863)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Regulatory framework; published financial statements; fixed assets; accounting for leases and hire purchase contracts; stocks and long-term contracts; accounting for taxation; extraordinary items and prior year adjustments, post balance sheet events and contingencies; consolidated balance sheet - basics; consolidated balance sheet - minority interests; consolidated balance sheet - further adjustments; consolidated balance sheet - mid-year acquisitions and piecemeal acquisitions; consolidated profit and loss account; consolidated profit and loss account - 2; SSAP 1 - accounting for associated companies; SSAP14 - group accounts; disposal of shares in subsidiaries; SSAP 22 - accounting for goodwill; accounting for overseas operations - 1; accounting for overseas operations - 2; merger accounting; reconstructions and reorganisations; accounting for the effect of changing prices; funds flow statements; interpretation of accounts and the use of ratios; earnings per share; value added statements; SORP 1 and SSAP 24 - pensions; SORP 2 - accounting by charities.
