Financial Reporting for Business and Practice
26th Edition
Published on 15. November 2001
Book
Paperback/Softback
695 pages
978-0-406-94883-0 (ISBN)
Description
Spicer and Pegler's "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 title centres on the needs of corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook. This book contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. The new edition includes an update on IAS developments, and deals with the Accounting Standard Board's programme for converging UK GAAP with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years. This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5.
More details
Edition
26th Revised edition
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Elsevier Science & Technology
Target group
Professional and scholarly
Edition type
Revised edition
Dimensions
Height: 230 mm
Width: 150 mm
ISBN-13
978-0-406-94883-0 (9780406948830)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
A - Financial Reporting Framework 1. Executive summary 2003/2004 2. The UK regulatory framework 3. Convergence with International Accounting Standards 4. Statements of principles and accounting policies 5. Revenue recognition 6. Financial performance statements (FRS 3) 7. Reporting the substance of transactions B - Balance Sheet and Performance Statement Areas 8. Tangible fixed assets 9. Intangible fixed assets 10. Current Assets 11. Accounting for liabilities and provisions - basic considerations 12. Hire purchase and leasing 13. Shareholders' funds - basic considerations 14. Financial instruments 15. Taxation, including deferred tax 16. Retirement benefits 17. Share-based payment C - Key Disclosure Areas 18. Directors' remuneration and share disclosures 19. Related party transactions, contingencies, commitments and post balance sheet events. D - Small Companies and Partnerships 20. Accounting for small and medium-sized companies 21. Partnership accounts 22. Limited liability partnerships E - Group Accounts 23. Consolidated accounts basics 24. FRS 2 - Accounting for subsidiary undertakings 25. Acquisitions accounting - fair values, acquisitions and disposals 26. Consolidated accounts - merger accounting 27. Accounting for fixed asset investments, including associates and joint ventures 28. Accounting for overseas operations F - Listed Company Reporting 29. UK Listing Authority requirements 30. Other reporting issues for listed companies 31. Financial Reporting Review Panel G - Analysis of Accounts 32. Analysis of accounts - 1: Interpretation of accounts 33. Analysis of accounts - 2: Earnings per share 34. Analysis of accounts - 3: Cash flow statements 35. Analysis of accounts - 4: segmental reporting