Financial reporting
This edition of the text combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. Its scope is wide enough to be of use to MBA and professional students as well as 2nd and 3rd years
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| Formato: | Libro |
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London :
Thomson Learning,
c2004
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| Edición: | 7th ed. |
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Tabla de Contenidos:
- The conceptual framework: Accounting theory, or accounting can be interesting The objectives of financial statements and their usefulness to the general user groups Traditional accounting conventions Economic valuation concepts Current entry value Current exit value and mixed values Current purchsing power accounting The UK position: past, present and future? Some possible extensions to the accounting framework Towards a general framework The international dimension The legal framework: Limited liability companies The Companies Act and published accounts The regulatory framework: The accounting standard setting process Accounting principles Fixed assets and goodwill Research and development Substance over form Leases and hire purchase contracts Stock and long-term contracts Taxation Pensions costs Post-balance sheet events and provisions and contingencies Group accounts and associated companies Foreign currency translation Reporting financial performance Cash flow statements Interpretation of financial statements Financial statement analysis