Financial accounting & reporting
著者
書誌事項
Financial accounting & reporting
Prentice Hall, 1996
2nd ed
- : pbk
- タイトル別名
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Financial accounting and reporting
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注記
1st published 1993
Includes index
内容説明・目次
内容説明
The focus of this text is the theoretical and conceptual underpinnings of financial accounting and reporting, and their practical application and limitations. It provides a framework for understanding and evaluating the tensions between theory and practice. This edition has been updated for regulatory changes, and includes material new to this edition, and improved teaching, learning and assessment features.
目次
INCOME AND ASSET MEASUREMENT SYSTEMS. Accounting and Reporting on a Cash-Flow Basis. Accounting and Reporting on an Accrual Basis. Income and Asset Value Measurement: An Economist's Approach. Changing Price Levels: The Developing Concepts. Changing Price Levels: Financial Reporting Practice. THE REGULATORY FRAMEWORK. Financial Reporting: Statutes and Standards. Conceptual Frameworks. Published Accounts of Listed Public Companies. Preparation of Published Accounts. THE PROFIT AND LOSS ACCOUNT. Taxation in Company Accounts. Earnings per Share. CONSOLIDATED ACCOUNTS. Accounting for Groups of Companies at the Time of Acquisition. Accounting for Fixed Asset Investments. Consolidated Profit and Loss Account. THE BALANCE SHEET. Share Capital and Distributable Profits. Capital Reduction. Off-Balance Sheet Finance. Tangible Fixed Assets (Lessee Only). Intangible Assets. Goodwill. Brands. Stocks, Work-in-Progress and Long-Term Contracts. INTERPRETATION. Cash Flow Statements. Analysis: A Review of Financial Ratios. Analysis: Trend and Multivariate Analysis. International Perspectives. ACCOUNTABILITY. Accountability of Directors and Auditors. Developments in Environmental Reporting. Developments in Social Reporting. Appendix: Outline Solutions to Selected Exercises.
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