Gaap 2000: Student Edition
UK Financial Reporting
Book
Hardback
978-0-333-80139-0 (ISBN)
Description
"GAAP 2000" looks at reporting requirements from the practitioner's perspective. It is a book that can help you whatever your involvement with financial statements. It is also a newservice, and in order to keep up to date with changing standards and accounting practise, on purchase of the book and registration, a free quarterly newsletter will be sent.
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Content
Accounting requirements and their enforcement; the ASB's statement of principles; preparation, filing and publishing of financial statements; general requirements as to financial statements; documents accompanying the financial statements; corporate governance disclosures; director's remuneration; profit and loss account; earnings per share; statement of total; recognised gains and losses; balance sheet - general; balance sheet - fixed assets; balance sheet - current assets; balance sheet - liabilities, provisions and contingencies; balance sheet - share capital and reserves; cash flow statements; segmental information; other general disclosure requirements, including derivatives; post balance sheet events; consolidation; associates and joint ventures; foreign currency transactions; taxation reporting the substance of transactions; leasing; pension costs; government grants; related party transactions including directors' loans; requirements concerning share capital and distributions; small and medium sized companies; abbreviated accounts; summary financial statements; preliminary announcements; summary financial statements; interim financial reports; reports on audited financial statements; reports on listed companies; reports on the appropriateness of the going concern basis; other audit reports; special reports required by companies legislation; other special reports; reports on unaudited financial statements; model accounts and financial statements.