Practical Financial Reporting for Business and Practice 2001
Published on 15. November 2001
Book
Hardback
978-0-406-94633-1 (ISBN)
Description
The adoption of International Accounting Standards by the UK profession in 2005 means that the world of financial reporting is a rapidly changing and exciting subject. This concise and easy-to-use handbook is packed with worked examples from small and medium enterprises and is written by an experienced consultant in the field of financial reporting. There are no other practical texts on this subject on the market, and this is geared towards the needs of the Financial Accountant in a corporate, or smaller practitioner looking for a convenient aide memoire. The text can be used in different ways by different professionals: as a refresher book, an update for those who want to stay abreast of recent changes, and as a faster, more concise guide for those who want a less detailed product. Covering small listed and non-listed companies right down to the fringes of the SME market, this handbook is easy to navigate and will save readers valuable time by making information quick and straightforward to find.
The adoption of International Accounting Standards by the UK profession in 2005 means that the world of financial reporting is a rapidly changing and exciting subject. This concise and easy-to-use handbook is packed with worked examples from small and medium enterprises and is written by an experienced consultant in the field of financial reporting. There are no other practical texts on this subject on the market, and this is geared towards the needs of the Financial Accountant in a corporate, or smaller practitioner looking for a convenient aide memoire. The text can be used in different ways by different professionals: as a refresher book, an update for those who want to stay abreast of recent changes, and as a faster, more concise guide for those who want a less detailed product. Covering small listed and non-listed companies right down to the fringes of the SME market, this handbook is easy to navigate and will save readers valuable time by making information quick and straightforward to find.
The adoption of International Accounting Standards by the UK profession in 2005 means that the world of financial reporting is a rapidly changing and exciting subject. This concise and easy-to-use handbook is packed with worked examples from small and medium enterprises and is written by an experienced consultant in the field of financial reporting. There are no other practical texts on this subject on the market, and this is geared towards the needs of the Financial Accountant in a corporate, or smaller practitioner looking for a convenient aide memoire. The text can be used in different ways by different professionals: as a refresher book, an update for those who want to stay abreast of recent changes, and as a faster, more concise guide for those who want a less detailed product. Covering small listed and non-listed companies right down to the fringes of the SME market, this handbook is easy to navigate and will save readers valuable time by making information quick and straightforward to find.
More details
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Elsevier Science & Technology
Target group
College/higher education
Professional and scholarly
Illustrations
Illustrations
ISBN-13
978-0-406-94633-1 (9780406946331)
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Schweitzer Classification
Content
"A FINANCIAL REPORTING FRAMEWORK1. Executive Summary 2000/012. The UK regulatory framework3. Company accounts basics4. Statements of principles and accounting policies5. Revenue recognition6. Financial performance statements7. Reporting the substance transactions8. Tangible fixed assetsB BALANCE SHEET AND PERFORMANCE STATEMENT AREAS9. Intangible fixed assets10. Stocks and debtors11. Accounting for liabilities and provisions12. Hire purchases and leasing13. Accounting for shareholders' funds14. Derivatives and other financial instruments: disclosures 15. Taxation, including deferred tax16. Retirement benefitsC KEY DISCLOSURE AREAS17. Directors' remuneration and share disclosures18. Contingencies, commitments and post balance sheet eventsD SMALL COMPANIES AND PARTNERSHIPS19. Disclosure of related party transactions20. Accounting for smaller companies21. Partnership accounts22. Limited liability partnerships23. Consolidate accounts basics24. FRS 2 - Accounting for subsidiary undertakings E GROUP ACCOUNTS25. Acquisitions accounting - fair values, acquisitions and disposals26. Consolidated accounts - merger accounting27. Accounting for fixed asset investments, including associates28. Accounting for overseas operations29. UK Listing Authority requirements30. Other reporting issues for listed companies31. Financial Reporting Review PanelF ANALYSIS OF ACCOUNTS32. International developments: The IASB33. Analysis of accounts - 1 Interpretation of accounts34. Analysis of accounts - 2 Earnings per share35. Analysis of accounts - 3 Cash flow statements36. Analysis of accounts - 4 segmental reporting37. Price change accountingAppendices"