Financial accounting and reporting (3rd ed' 98) paper
Author: ELLIOTT J.RichardLanguage: Anglais
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784 p. · 23.5x17.8 cm · Paperback
Instructor's Manual is available.
1. Accounting and Reporting on a Cash Flow Basis.
2. Accounting and Reporting on an Accrual Accounting Basis.
3. Income and Asset Value Measurement: An Economist's Approach.
4. Changing Price Levels: The Developing Concepts.
5. Changing Price Levels: Financial Reporting Practice.
6. Financial Reporting: Statutes and Standards.
7. Conceptual Framework.
PART 2 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 3 PROFIT AND LOSS ACCOUNT - REGULATING THE EARNINGS FIGURE THAT IS PRODUCED FOR INVESTORS
11. Earnings Per Share.
PART 4 CONSOLIDATED ACCOUNTS
12. Accounting for Groups at the Date of Acquisition.
13. Accounting for Fixed Asset Investments.
14. Consolidated Profit and Loss Account.
PART 5 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 Deprecation.
19. Fixed Tangible Assets (Not Owned) - Lessee.
20. Goodwill and Intangible Assets.
21. Stocks and Work-in-progress.
22. Long-term Contracts.
23. Foreign Currency Transactions.
PART 6 INTERPRETATION
25. Review of Financial Ratio Analysis.
26. Trend Analysis and Multivariate Analysis.
27. International Reporting and Interpretation.
PART 7 ACCOUNTABILITY
28. Accountability of Directors and Auditors.
29. Social and Environmental Reporting.
30. Ethics for Accountants.