UK GAAP : generally accepted accounting practice in the United Kingdom
著者
書誌事項
UK GAAP : generally accepted accounting practice in the United Kingdom
Longman, c1990
2nd ed
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注記
Includes index
内容説明・目次
内容説明
This edition provides guidance on the preparation of company annual reports. It aims to set a standard by which all accounts can be prepared. It explains the complex system of rules, regulations, standards, conventions and law and in so doing provides details on the theory and practice of financial reporting in the UK. Among the features of the text are a commentary and interpretation of all current statements of standard accounting practice, a detailed analysis of related requirements of the Companies Acts and the Stock Exchange, and a comparison with International Accounting Standards (IAS) and US equivalents. There is also a comparative analysis of the reporting practices adopted by leading UK companies. The text has been updated to include the 1989 Companies Act and 1990 major company reports.
目次
- The development of UK GAAP
- the quest for a conceptual framework for financial reporting
- revenue recognition
- group financial statements
- foreign currencies
- fixed assets and depreciation
- investment properties
- investments
- research and development
- capitalisation of borrowing costs
- stocks and long-term contracts
- share and loan capital
- off-balance sheet transactions
- leases and hire purchase contracts
- government grants
- segmental reporting
- pension costs
- taxation
- extraordinary items and prior year adjustments
- earnings per share
- post balance sheet events
- contingencies
- statements of cash and funds flow
- related party transactions
- directors' and officers' loans and transactions
- directors' remuneration. Appendix: specimen financial statements.
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