Financial Reporting
The Theoretical and Regulatory Framework
4th Edition
Published on 25. April 1996
Book
Paperback/Softback
648 pages
978-1-86152-369-3 (ISBN)
Description
Combining financial reporting theory with developments in the legal and regulatory framework, this edition contains material on environmental reporting, capital accounting regulations, and financial statement interpretation and analysis.
Combining financial reporting theory with developments in the legal and regulatory framework, this edition contains material on environmental reporting, capital accounting regulations, and financial statement interpretation and analysis.
Combining financial reporting theory with developments in the legal and regulatory framework, this edition contains material on environmental reporting, capital accounting regulations, and financial statement interpretation and analysis.
More details
Edition
4th Revised edition
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Edition type
Revised edition
Illustrations
11 line illustrations
Dimensions
Height: 246 mm
Width: 189 mm
Weight
333 gr
ISBN-13
978-1-86152-369-3 (9781861523693)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
David Alexander | Anne Britton
Financial Reporting
Book
04/1996
3rd Edition
Cengage Learning EMEA
€28.46
Article exhausted; check for reprint
Persons
Content
The conceptual framework; the objectives of financial statements and their usefulness to the general user groups; traditional accounting conventions; economic valuation concepts; current entry values; current exit value and mixed values; current purchasing power accounting; the UK position - past, present and future; some possible extensions to the accounting framework; towards a general framework; the international dimension; limited liability companies; the Companies Acts and published accounts; accounts of public service organizations; the accounting standard setting process; accounting principles; fixed assets; research and development (SSAP13); goodwill (SSAP 22); substance over form; leases and hire purchase contracts (SSAP 21); stock and long-term contracts; taxation; pension costs (SSAP 24); post balance sheet events and contingencies (SSAP 17, 18); group accounts and associated companies (SSAP 1, FRSs 2, 6, 7 and FRED 8); foreign currency translation (SSAP 20); earning per share reporting financial performance (SSAP 3, 25, FRS 3); cash flow statements (FRS 1); interpretation of financial statements; financial statement analysis final thoughts.