Financial Reporting
5th Edition
Published on 29. April 1999
Book
Paperback/Softback
690 pages
978-1-86152-488-1 (ISBN)
Description
This text combines financial accounting theory with an examination of the legal and regulatory framework of accounting. The explanations, interspersed with activities and feedback to stimulate interest in the topics, may be useful for second and third year students of accounting. The text has been fully revised and updated to include more end-of-chapter questions and worked examples. The public sector chapter has been removed.
This text combines financial accounting theory with an examination of the legal and regulatory framework of accounting. The explanations, interspersed with activities and feedback to stimulate interest in the topics, may be useful for second and third year students of accounting. The text has been fully revised and updated to include more end-of-chapter questions and worked examples. The public sector chapter has been removed.
This text combines financial accounting theory with an examination of the legal and regulatory framework of accounting. The explanations, interspersed with activities and feedback to stimulate interest in the topics, may be useful for second and third year students of accounting. The text has been fully revised and updated to include more end-of-chapter questions and worked examples. The public sector chapter has been removed.
More details
Edition
5th Revised edition
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Professional and scholarly
Edition type
Revised edition
Dimensions
Height: 250 mm
ISBN-13
978-1-86152-488-1 (9781861524881)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
David Alexander
Financial Reporting
Book
05/2001
6th Edition
Cengage Learning EMEA
€73.22
Article is exhausted; no reprint
Persons
Content
Part I: The conceptual framework; accounting theory - or accounting can be interesting; the objectives of financial statements and their usefulness to the general user groups. 3. Traditional accounting conventions.4. Economic valuation concepts. 5. Current entry values. 6. Current exit values and unused values. 7. Current purchasing power accounting. 8. The UK position: past, present and future? 9. Some possible extensions to the accounting framework. 10. Towards a general framework? 11. The international dimension. Part II: The legal framework. 12. Limited liability companies. 13. The Companies Acts and published accounts. Part III: The regulatory framework. 14. The accounting standard setting process. 15. Accounting principles (SSAP 2, ASB Statement of Principles). 16. Fixed assets (SSAP 12, 4, 19). 17. Research and development (SSAP 13). 18. Goodwill (SSAP 22). 19. Substance over form. 20. Leases and hire purchase contract (SSAP 21). 21. Stocks and long term contract (SSAP 9). 22. Taxation (SSAP 5, 8 and 15).23. Pension costs (SSAP 24). 24. Post- balance sheet events and contingencies (SSAP 17, 18). 25. Group accounts and associated companies (SSAP 1, 14, 23 and FRS 2). 26. Foreign currency translation (SSAP 20). 27.Reporting financial performance (SSAP 3,25 and FRS 3) 28. Case flow statements (FRS 1) 29. Interpretation of financial statements 30. Financial statement analysis