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Document Type: | Book |
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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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