UK & international GAAP : generally accepted accounting practice in the United Kingdom and under international accounting standards
著者
書誌事項
UK & international GAAP : generally accepted accounting practice in the United Kingdom and under international accounting standards
Butterworths Tolley, 2001
7th ed
- [Text]
- Index
- タイトル別名
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UK and international GAAP
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注記
Other authors: Mike Davies, Matthew Curtis & Gregory Wilkinson-Riddle
"Ernst & Young"
Includes bibliographical references and indexes
内容説明・目次
内容説明
UK & International GAAP is the definitive work on the theory and practice of UK and International financial reporting. Since the last edition there have been six new Accounting Standards which are covered extensively in UK & International GAAP Seventh edition. Also new for this edition is a section in each chapter contrasting the UK position with the equivalent International Accounting Standard and US Standard. UK & International GAAP is the only text that deals with the underlying concepts on which Financial Reporting rests. Chapters One and Two represent more than 150 pages of analysis on the development of the accounting process and its transition to a fair based balance sheet approach during the last decade. Every area of accounting is clearly explained in a jargon-free way whilst also being illustrated with real extracts from real sets of company accounts. It offers a full discussion on a topic-by-topic basis of the potential problem areas surrounding the practical application of the relevant standard or technique.
With over 2000 pages of explanation, discussion and illustration and full historical summaries of the development of current rules, this title also offers free updates between editions to all purchasers, which are published as soon as new accounting standards or statements of practice are released. It also provides comprehensive coverage of other topical areas not yet governed by accounting standards, including changes in company law and stock exchange requirements. This new Seventh edition of UK & International GAAP is an essential investment for practitioners and students wishing to keep fully up to date with accounting standards and practice. Coming soon: UK & Internatinal GAAP Eighth edition. Pre-order your copy now.
目次
"1. The development of UK and International GAAP2. The quest for a conceptual framework3. Revenue recognition4. Corporate governance5. Consolidated accounts6. Business combinations and disposals7. Associates, joint ventures and JANEs8. Foreign currencies9. Hyperinflation10. Financial instruments11. Intangible assets and goodwill12. Tangible fixed assets13. Impairment of fixed assets and goodwill14. Investments15. Capitalisation of finance costs16. Stocks and long-term contracts17. Capital instruments18. Off balance sheet transactions19. Leases and hire purchase contracts20. Government grants 21. Segmental reporting 22. Employee benefits 23. Retirement benefits24. Taxation25. Reporting financial performance26. Earning per share27. Post balance sheet events 28. Provisions and contingencies29. Cash flow statements30. Related parties31. Directors' and officers' loans and transactions32. Directors' remuneration33. Interim reports and preliminary announcementsIndex of extracts from UK GAAP accountsIndex of extracts from IAS accounts"
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