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Advanced financial accounting

Author: Richard Lewis; David Pendrill
Publisher: Harlow : Financial Times, 2000.
Edition/Format:   Print book : English : 6th edView all editions and formats
Summary:

Covers financial accounting and reporting for undergraduate students. The text provides a treatment of current financial reporting in the UK in 1999. Revised for developments in UK accounting since  Read more...

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Genre/Form: Problems and exercises
Problems, exercises, etc
Document Type: Book
All Authors / Contributors: Richard Lewis; David Pendrill
ISBN: 0273638335 9780273638339
OCLC Number: 41213172
Notes: Previous edition: London: Pitman, 1996.
Description: x, 677 pages ; 25 cm
Contents: Preface --
Pt. 1. 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? --
Pt. 2. 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 --
Pt. 3. Accounting and price changes --
19. Accounting for price changes --
20. Current cost accounting --
21. Beyond current cost accounting --
Index.
Responsibility: Richard Lewis and David Pendrill.

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