Financial reporting : the theoretical and regulatory framework (Book, 1994) []
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Financial reporting : the theoretical and regulatory framework

Financial reporting : the theoretical and regulatory framework

Author: David Alexander; Anne Britton
Publisher: London : Chapman and Hall, 1993.
Edition/Format:   Print book : English : 3rd edView all editions and formats

The third edition of this text advises the accountant on the correct procedure for reporting to people outside a business about the financial events of that business. New features include a section  Read more...


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Document Type: Book
All Authors / Contributors: David Alexander; Anne Britton
ISBN: 0412545500 9780412545504
OCLC Number: 29752422
Notes: Previous edition: 1990.
Description: xiv, 633 pages
Contents: Part I The conceptual framework: acccounting 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 values; current exit values and unused values; current processing power accounting; the UK position, past, present - and future?; some possible extensions to the accounting framework; towards a general framework; the international dimension. Part II The legal framework: limited liability companies; the Companies Acts and published accounts; accounts of public sector organizations. Part III The regulatory framework: the accounting standard setting process; accounting principles; fixed assets; research and development; goodwill (SSAP 22); substance over form; leases and hire purchase contract (SSAP 21); stocks and long term contract (SSAP 9); taxation (SSAP 5, 8, 15); pension costs (SSAP 24); post balance sheet events and contingencies (SSAP 17, 18); earning per share (SSAP 3, 6, 25); group accounts and associated undertakings (SSAP 1, 14, 23 and FRS 2); foreign currency transactions (SSAP 20); earnings per share (SSAP 3, 6, 25); cash flow statements (FRS 1); financial reporting - where next?
Responsibility: David Alexander, Anne Britton.


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