Financial reporting and accounting manual : getting reports right
著者
書誌事項
Financial reporting and accounting manual : getting reports right
Butterworths, 1994
4th ed
- タイトル別名
-
Touche Ross : financial reporting and accounting manual : getting reports right
大学図書館所蔵 件 / 全17件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
内容説明・目次
内容説明
A manual for all who are engaged in the preparation and review of published accounts. It is fully illustrated with worked examples, indicating the methods and the wording that may be used in appropriate cases. This edition brings the "Manual" fully up to date with the provisions of the Companies Act 1989 as well as with new FRSs and FREDs issued since the previous edition appeared in 1990.
目次
- 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 statements
- profit and loss account
- statements of total recognised gains and losses
- balance sheet - general
- balance sheet - fixed assets
- balance sheet - current assets
- balance sheet - liabilities and provisions
- balance sheet - share capital and reserves
- cash flow statements
- segmental reporting
- other general disclosure requirements
- post balance sheet events and contingencies
- consolidation
- foreign currency transactions
- taxation
- reporting the substance of transactions
- leasing
- pension costs
- government grants
- related party transactions including directors' loans
- company requirements concerning share capital and distributions
- small and medium-sized company accounts
- abbreviated accounts
- summary financial statements
- interim financial reports
- reports on audited financial statements
- other audit reports
- special reports required by companies legisaltion
- other special reports
- reports on unaudited financial statements
- model report and financial statements.
「Nielsen BookData」 より