Financial reporting / David Alexander and Anne Britton

By:

Alexander, David

Contributor(s):

Britton, Anne

Material type: Text

TextPublication details: London : Thomson Learning, c2001Edition: 6th edDescription: xii, 740 p. ; 25cmISBN:

9781861526724

Subject(s):

DDC classification:

657.3 ALE

Contents:

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

Summary: 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

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Holdings
Item type	Current library	Call number	Copy number	Status	Date due	Barcode	Item holds
Book	Mzumbe University Main Campus Library	657.3 ALE (Browse shelf(Opens below))	1	Available		0056698
Book	Mzumbe University Main Campus Library	657.3 ALE (Browse shelf(Opens below))	2	Available		0056697

Total holds: 0

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

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