Form and content of company accounts : comprehensive coverage of disclosure requirements of the Companies Acts 1985 and 1989, FRSs, SSAPs and the Yellow Book
著者
書誌事項
Form and content of company accounts : comprehensive coverage of disclosure requirements of the Companies Acts 1985 and 1989, FRSs, SSAPs and the Yellow Book
Croner Pub., 1993
5th ed
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注記
Includes index
内容説明・目次
内容説明
Bringing together the statutory and other disclosure requirements for company accounts, this book contains a guide to the disclosure requirements and specimen accounts. There is a checklist to provide a means of determining whether or not accounts comply with the various disclosure requirements.
目次
- Director's report
- format
- accounting principles and policies
- balance sheet
- profit and loss account
- statement of source and application of funds
- group accounts
- current cost accounts and the alternative accounting rules
- the accounting exemptions
- company records and regulations
- provisions affecting capital and distributions. Appendices: balance sheet and profit and loss account formats
- White plc
- Mini-White Limited
- disclosure requirements checklist.
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