Financial accounting & reporting
著者
書誌事項
Financial accounting & reporting
Prentice Hall Europe, 1999
3rd ed
- : pbk.
- タイトル別名
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Financial accounting and reporting
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
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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