Financial accounting and reporting (3rd ed' 98) paper

Author:

Language: Anglais
Cover of the book Financial accounting and reporting (3rd ed' 98) paper

Approximative price 46.15 €

Subject to availability at the publisher.

Add to cartAdd to cart
Publication date:
784 p. · 23.5x17.8 cm · Paperback
The third edition of this successful text continues to combine the theoretical underpinnings of financial accounting and reporting with their practical application and limitations. The addition of new material and the revision of questions and exercises has resulted in a more balanced and comprehensive coverage of mandatory and voluntary regulation.

Instructor's Manual is available.
PART 1 INCOME AND ASSET VALUE MEASUREMENT SYSTEMS
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
24. Introduction.
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.
Index.