Manual of financial reporting and accounting
/ Ken Wild, Al Guida, P. J. Stilling
- 3rd ed.
- London : Butterworths, c1990.
- xii, 458 p. ; 25 cm.
Includes index.
General requirements as to financial statements; model report and financial statements; director's report; profit and loss account; balance sheet - general and fixed assets; balance sheet - current assets; balance sheet - liabilities; balance sheet - share capital and reserves; statement of source and application of funds; other disclosure requirements; group accounts; foreign currency transactions; taxation; leasing; pension costs; government grants; complex capital issues; off-balance sheet finance and other special purpose transactions; price level accounting; company requirements to produce, publish and file financial statements; company requirements concerning share capital, distributions and directors' loans; auditors' and accountants' reports.
An up-to-date edition of the Butterworths "Reporting and Accounting Manual" featuring changes in company law and accounting and reporting standards prompted by the Companies Act 1989