Financial Reporting for Business and Practice 2004
Spicer and Pegler's Book-keeping and Accounts
27th Edition
Published on 15. August 2004
Book
Paperback/Softback
695 pages
978-0-406-97662-8 (ISBN)
Description
Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments.
This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies.
This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies.
This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
More details
Edition
27th edition
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Elsevier Science & Technology
Target group
Professional and scholarly
Accountants in Practice
Edition type
New edition
Dimensions
Height: 225 mm
Width: 149 mm
Weight
880 gr
ISBN-13
978-0-406-97662-8 (9780406976628)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Person
Content
A - Financial Reporting Framework1. Executive summary 2003/20042. The UK regulatory framework3. Convergence with International Accounting Standards4. Statements of principles and accounting policies5. Revenue recognition6. Financial performance statements (FRS 3)7. Reporting the substance of transactions
B - Balance Sheet and Performance Statement Areas8. Tangible fixed assets9. Intangible fixed assets10. Current Assets11. Accounting for liabilities and provisions - basic considerations12. Hire purchase and leasing13. Shareholders' funds - basic considerations14. Financial instruments15. Taxation, including deferred tax16. Retirement benefits17. Share-based payment
C - Key Disclosure Areas18. Directors' remuneration and share disclosures19. Related party transactions, contingencies, commitments and post balance sheet events.
D - Small Companies and Partnerships20. Accounting for small and medium-sized companies21. Partnership accounts22. Limited liability partnerships
E - Group Accounts23. Consolidated accounts basics24. FRS 2 - Accounting for subsidiary undertakings25. Acquisitions accounting - fair values, acquisitions and disposals26. Consolidated accounts - merger accounting27. Accounting for fixed asset investments, including associates and joint ventures28. Accounting for overseas operations
F - Listed Company Reporting29. UK Listing Authority requirements30. Other reporting issues for listed companies31. Financial Reporting Review Panel
G - Analysis of Accounts32. Analysis of accounts - 1: Interpretation of accounts 33. Analysis of accounts - 2: Earnings per share34. Analysis of accounts - 3: Cash flow statements35. Analysis of accounts - 4: segmental reporting
B - Balance Sheet and Performance Statement Areas8. Tangible fixed assets9. Intangible fixed assets10. Current Assets11. Accounting for liabilities and provisions - basic considerations12. Hire purchase and leasing13. Shareholders' funds - basic considerations14. Financial instruments15. Taxation, including deferred tax16. Retirement benefits17. Share-based payment
C - Key Disclosure Areas18. Directors' remuneration and share disclosures19. Related party transactions, contingencies, commitments and post balance sheet events.
D - Small Companies and Partnerships20. Accounting for small and medium-sized companies21. Partnership accounts22. Limited liability partnerships
E - Group Accounts23. Consolidated accounts basics24. FRS 2 - Accounting for subsidiary undertakings25. Acquisitions accounting - fair values, acquisitions and disposals26. Consolidated accounts - merger accounting27. Accounting for fixed asset investments, including associates and joint ventures28. Accounting for overseas operations
F - Listed Company Reporting29. UK Listing Authority requirements30. Other reporting issues for listed companies31. Financial Reporting Review Panel
G - Analysis of Accounts32. Analysis of accounts - 1: Interpretation of accounts 33. Analysis of accounts - 2: Earnings per share34. Analysis of accounts - 3: Cash flow statements35. Analysis of accounts - 4: segmental reporting