Financial accounting & reporting
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Bibliographic Information
Financial accounting & reporting
Financial Times Prentice Hall, 2000
4th ed
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Financial accounting and reporting
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Note
"1999-2000" -- Cover
Includes bibliographical references and index
Description and Table of Contents
Description
Now in its fourth edition Financial Accounting and Reporting retains as its focus the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The text has been fully revised and updated to reflect the current changes in both mandatory and voluntary regulation. - ASB, FRSs and FREDs - The Combined Code - Illustrations from published accounts revised accordingly Financial Accounting & Reporting, 4th edition, provides thoroughly balanced and comprehensive coverage. It continues to be the ideal core textbook for financial ccounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.
Table of Contents
- Part I: Income and asset value management
- 1. Accounting and reporting on a cash flow basis
- 2. Accounting and reporting on an accrual accounting basis
- 3. Income and asset value management: an economist's approach
- 4. Changing price levels: the developing approach
- 5. Changing price levels: financial reporting practice
- 6. Financial reporting: statutes and standards
- 7. Conceptual framework
- Part II: 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 III: Profit and loss account - regualting the earnings figure that is produced for investors
- 11. Earnings per share
- Part IV: Consolidated accounts
- 12. Accounting for groups at the date of acquisition
- 13. Accounting for fixed asset investments
- 14. Consolidated profit and loss account
- Part V: 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 depreciation
- 19. Fixed tangible assets (not owned) - lessee
- 20. R Goodwill and intangible assets
- brands
- 21. Stocks and work-in-progress
- 22. Long-term contracts
- 23. Foreign currency translation
- Part VI: Interpretation
- 24. Cash flow statements
- 25. Review of financial ratio analysis
- 26. Trend analysis and multivariate analysis
- 27. International reporting and interpretation
- Part VII: Accountability
- 28. Accountability of directos and auditors
- 29. Social and environmental reporting
- 30. Ethics for accountants
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