Opis: Financial Accounting - B Elliott

Now revised annually to reflect the frequent changes in regulation, Elliott & Elliott has become a leading text in its area. It provides thorough coverage of the theoretical and conceptual underpinnings of financial accounting and reporting , whilst illustrating their practical application and limitations.

New to this edition:

• Fully updated to June 2000.
• Coverage of latest ASB pronouncements:
• FRS 16 Current Taxation.
• Statement of Principles.
• FRED 19 Deferred Tax.
• FRED 20 Retirement benefits.
• FRED 21 Accounting Policies.
• Discussion paper - Leases: implementation of a New Approach.
• Revised structure.

Part 1. Income and asset value measurement systems.
 
1. Accounting and reporting on a cash flow basis.
2. Accounting and reporting on a accrual accounting basis.
3. Income and asset value measurement.
4. Changing price levels.
5. Changing price levels.
6. Financial reporting.
7. Conceptual framework.
 
Part 2. Regulatory framework - an attempt to achive uniformity.
 
8. Published accounts of listed public companies.
9. Preparation of published accounts.
 
Part 3. Balance sheet - liability and asset measurement and disclosure.
 
10. Share capital, capital maintenance and distributable profits.
11. Reduction of share capital.
12. Off balance sheet finance and capital instruments.
13. Taxation in company accounts.
14. Tangible fixed assets and depreciation.
15. Fixed tangible assets (not owned) - lessee.
16. R&D; Goodwill and intangible assets; brands.
17. Stocks and work-in-progress.
18. Long-term contracts.
 
Part 4. Consolidated accounts.
 
19. Accounting for groups at the date of acquisition.
20. Accounting for fixed asset investment.
21. Consolidated profit and loss account.
22. Foreign currency translation.
23. Earnings per share.
 
Part 5. Interpretation.
 
24. Cash flow statements.
25. Review of financial ratio analysis.
26. Trend analysis and multivariate analysis.
27. International reporting and interpretation.
 
Part 7. Accountability.
 
28. Accountability of directors and auditors.
29. Social and environmental reporting.
30. Ethics for accounts.
 
Appendix.
Index.

Szczegóły: Financial Accounting - B Elliott

Tytuł: Financial Accounting
Autor: B Elliott
Producent: Pitman
ISBN: 9780273651567
Rok produkcji: 2001
Ilość stron: 865
Oprawa: brak formatu
Waga: 1.66 kg

Recenzje: Financial Accounting - B Elliott