Financial reporting
Author(s)
Bibliographic Information
Financial reporting
(Topical issues)
CIMA Publishing, c1999
Available at 3 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
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"