Financial reporting
Alexander, David,
Financial reporting / David Alexander and Anne Britton - 6th ed. - London : Thomson Learning, c2001 - xii, 740 p. ; 25cm
Includes index
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
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
eng
9781861526724 TZs.25000/-
Financial statements--Great Britain
Accounting--Law and legislation--Great Britain
Corporations--Accounting--Great Britain
Accounting--Great Britain
657.3 ALE
Financial reporting / David Alexander and Anne Britton - 6th ed. - London : Thomson Learning, c2001 - xii, 740 p. ; 25cm
Includes index
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
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
eng
9781861526724 TZs.25000/-
Financial statements--Great Britain
Accounting--Law and legislation--Great Britain
Corporations--Accounting--Great Britain
Accounting--Great Britain
657.3 ALE