Advanced Financial Accounting

David Pendrill

720 pages, parution le 04/08/2003 (7^eme édition)

Ajouter à une liste

Indisponible

Résumé

Advanced Financial Accounting is written for second and third year financial accounting courses on accounting or business studies degrees. It also provides extensive coverage of the syllabuses for the advanced papers in financial accounting and financial reporting of the ACCA, CIMA, ICAEW, ICAI and ICAS.

Rigorous in its approach, Advanced Financial Accounting tackles the more complex issues of the subject in a lively and engaging mannner. Familiar in its structure and treatment of basic concepts, the seventh edition has, none the less, been thoroughly revised and updated to reflect recent and planned developments in financial reporting. Thus it explains the considerable changes which are scheduled to take place in the European Union during the next few years and the increasing importance of the International Accounting Standards. It includes greater coverage of the International Standards and provides in depth discussion of such issues as accounting for financial instruments, deferred taxation and stock options as well as exploring the impact of the major changes which have occurred in the accounting treatment of pension costs.

This leading text continues to provide both clear explanations and critical evaluations of current accounting practice, especially as found in national and international accounting standards, and relates them to the needs of users of financial statements.

The framework of financial reporting
- The search for principles
- Sources of authority: the United Kingdom
- Sources of authority: the rise of international standards
- What is profit?
Financial reporting in practice
- Assets I
- Assets II
- Liabilities
- Financial instruments
- Substance over form and leases
- Pension costs
- Reporting financial performance
- Taxation: current and deferred
- Business combinations and goodwill
- Investments and groups
- Associates and joint ventures
- Overseas involvement
- Expansion of the annual report
- Capital reorganisation, reduction and reconstruction
Accounting and price changes
- Accounting for price changes
- Current cost accounting
- Beyond current cost accounting
- Index

Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	David Pendrill
Parution	04/08/2003
Édition	7^eme édition
Nb. de pages	720
Format	19 x 24,5
Couverture	Broché
Poids	1385g
Intérieur	Noir et Blanc
EAN13	9780273658498
ISBN13	978-0-273-65849-8