Spicer and Pegler's book-keeping and accounts
著者
書誌事項
Spicer and Pegler's book-keeping and accounts
Butterworths, 1998
24th ed.
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注記
Previous ed.: 1996
Includes index
内容説明・目次
内容説明
Spicer and Peglers Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Peglers Book-Keeping and Accounts, this title centres on the needs of corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook. This book contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. The new edition includes an update on IAS developments, and deals with the Accounting Standard Boards programme for converging UK GAAP with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years. This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5.
目次
- A - Financial Reporting Framework
- 1. Executive summary 2003/2004
- 2. The UK regulatory framework
- 3. Convergence with International Accounting Standards
- 4. Statements of principles and accounting policies
- 5. Revenue recognition
- 6. Financial performance statements (FRS 3)
- 7. Reporting the substance of transactions
- B Balance Sheet and Performance Statement Areas
- 8. Tangible fixed assets
- 9. Intangible fixed assets
- 10. Current Assets
- 11. Accounting for liabilities and provisions basic considerations
- 12. Hire purchase and leasing
- 13. Shareholders funds basic considerations
- 14. Financial instruments
- 15. Taxation, including deferred tax
- 16. Retirement benefits
- 17. Share-based payment
- C Key Disclosure Areas
- 18. Directors remuneration and share disclosures
- 19. Related party transactions, contingencies, commitments and post balance sheet events.
- D Small Companies and Partnerships
- 20. Accounting for small and medium-sized companies
- 21. Partnership accounts
- 22. Limited liability partnerships
- E Group Accounts
- 23. Consolidated accounts basics
- 24. FRS 2 Accounting for subsidiary undertakings
- 25. Acquisitions accounting fair values, acquisitions and disposals
- 26. Consolidated accounts merger accounting
- 27. Accounting for fixed asset investments, including associates and joint ventures
- 28. Accounting for overseas operations
- F Listed Company Reporting
- 29. UK Listing Authority requirements
- 30. Other reporting issues for listed companies
- 31. Financial Reporting Review Panel
- G Analysis of Accounts
- 32. Analysis of accounts 1: Interpretation of accounts
- 33. Analysis of accounts 2: Earnings per share
- 34. Analysis of accounts 3: Cash flow statements
- 35. Analysis of accounts 4: segmental reporting
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