Manual of financial reporting and accounting
著者
書誌事項
Manual of financial reporting and accounting
（Butterworths practice manual series）
Butterworths, 1990
3rd ed
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注記
Includes index
内容説明・目次
内容説明
An up-to-date edition of the Butterworths "Reporting and Accounting Manual" featuring changes in company law and accounting and reporting standards prompted by the Companies Act 1989.
目次
- General requirements as to financial statements
- model report and financial statements
- director's report
- profit and loss account
- balance sheet - general and fixed assets
- balance sheet - current assets
- balance sheet - liabilities
- balance sheet - share capital and reserves
- statement of source and application of funds
- other disclosure requirements
- group accounts
- foreign currency transactions
- taxation
- leasing
- pension costs
- government grants
- complex capital issues
- off-balance sheet finance and other special purpose transactions
- price level accounting
- company requirements to produce, publish and file financial statements
- company requirements concerning share capital, distributions and directors' loans
- auditors' and accountants' reports.
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