Advanced financial accounting
Advanced Financial Accounting' provides a comprehensive treatment of current financial reporting in the UK and is the leading textbook for 2nd and 3rd year courses in universities. Basic and advanced questions are provided at the end of the book
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| Format: | Livre |
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Harlow, England :
Prentice Hall Financial Times,
c2004
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| Édition: | 7th ed. |
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Table des matières:
- CONTENTS Preface PART I THE FRAMEWORK OF FINANCIAL REPORTING 1. The search for principles 2. Sources of authority: the United Kingdom 3. Sources of authority: the rise of international standards 4. What is profit? PART II FINANCIAL REPORTING IN PRACTICE 5. Assets I 6. Assets II 7. Liabilities 8. Financial instruments 9. Substance over form and leases 10. Pension costs 11. Reporting financial performance 12. Taxation: current and deferred 13. Business combinations and goodwill 14. Investments and groups 15. Associates and joint ventures 16. Overseas involvement 17. Expansion of the annual report 18. Capital reorganisation, reduction and reconstruction PART III ACCOUNTING AND PRICE CHANGES 19. Accounting for price changes 20. Current cost accounting 21. Beyond current cost accounting Index