Financial reporting
著者
書誌事項
Financial reporting
（Topical issues）
CIMA Publishing, c1999
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内容説明・目次
内容説明
This book is aimed at the busy professional accountant. It represents a distillation of the best and most relevant articles in the professional accounting press published over the last three years. The articles have been extracted from such prominent journals as "Accountancy", the "Journal of Accountancy", "Management Accountancy" and "Accountancy Ireland". It concentrates not only on the content and controversy surrounding the publication of the latest accounting standards but also investigates such important subjects as materiality and international harmonization which are currently exercising many professional accountants' minds. The last two chapters of the book introduce the reader to some of the latest thinking on subjects as diverse as deferred taxation, pensions and environmental reporting. This is an informative and thought provoking book which will untangle the complexities of financial reporting. It includes recently published articles from the accounting press.
目次
- Introduction
- The Statement of Principles
- Materiality
- Reporting the Substance of Transactions and Financial Performance
- Related Parties
- Goodwill, Associated Companies, Joint Ventures and Tangible Fixed Assets
- Impairment of Fixed Assests and Goodwill
- Provisions and Contingencies
- Derivatives
- Recent Developments
- Future Developments.
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