Financial accounting & reporting
Author(s)
Bibliographic Information
Financial accounting & reporting
Prentice Hall Europe, 1999
3rd ed
- : pbk.
- Other Title
-
Financial accounting and reporting
Available at 5 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Description
The third edition of this successful text continues to combine the theoretical underpinnings of financial accounting and reporting with their practical application and limitations. The addition of new material and the revision of questions and exercises has resulted in a more balanced and comprehensive coverage of mandatory and voluntary regulation. Instructor's Manual is available.
Table of Contents
PART 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 1. Accounting and Reporting on a Cash Flow Basis. 2. Accounting and Reporting on an Accrual Accounting Basis. 3. Income and Asset Value Measurement: An Economist's Approach. 4. Changing Price Levels: The Developing Concepts. 5. Changing Price Levels: Financial Reporting Practice. 6. Financial Reporting: Statutes and Standards. 7. Conceptual Framework. PART 2 REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY 8. Published Accounts of Listed Public Companies. 9. Taxation in Company Accounts. 10. Preparation of Published Accounts. PART 3 PROFIT AND LOSS ACCOUNT - REGULATING THE EARNINGS FIGURE THAT IS PRODUCED FOR INVESTORS 11. Earnings Per Share. PART 4 CONSOLIDATED ACCOUNTS 12. Accounting for Groups at the Date of Acquisition. 13. Accounting for Fixed Asset Investments. 14. Consolidated Profit and Loss Account. PART 5 BALANCE SHEET - LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 15. Share Capital, Capital Maintenance and Distributable Profits. 16. Reduction of Share Capital. 17. Off Balance Sheet Finance and Capital Instruments. 18. Tangible Fixed Assets and Deprecation. 19. Fixed Tangible Assets (Not Owned) - Lessee. 20. Goodwill and Intangible Assets. 21. Stocks and Work-in-progress. 22. Long-term Contracts. 23. Foreign Currency Transactions. PART 6 INTERPRETATION 24. Introduction. 25. Review of Financial Ratio Analysis. 26. Trend Analysis and Multivariate Analysis. 27. International Reporting and Interpretation. PART 7 ACCOUNTABILITY 28. Accountability of Directors and Auditors. 29. Social and Environmental Reporting. 30. Ethics for Accountants. Index.
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