Financial reporting

David Alexander, Anne Britton

740 pages, parution le 23/07/2004 (7^eme édition)

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Résumé

Learning activities and worked examples are used throughout to develop students' problem-solving abilities.
Covers all the essential topics on advanced financial accounting syllabuses.
Contains past exam questions at the end of chapters.
Updated with the latest FRSs, provides great coverage of current UK GAAP.
Coverage of IFRS 1, First-time Adoption of International Financial Reporting Standards, which sets out the procedures that an entity must follow when it adopts IFRS for the first time as the basis for preparing its general purpose financial statements.
More coverage of the impending adoption of IAS, in the light of DTI/ASB announcement that that all UK companies, not only public companies, can adopt IAS in 2005.

L'auteur - David Alexander

David Alexander is a Professor of Accounting and Finance at the Birmingham Business School, The University of Birmingham, England. He has a degree in Economics and Accounting from the University of Bristol, England, and is a Fellow of the Institute of Chartered Accountants in England and Wales. Professor Alexander is a co-editor of the Miller European Accounting Guide.

Sommaire

The conceptual framework.
- Accounting Theory, or Accounting can be Interesting.
- The Objectives of Financial Statement and their Usefulness to the General User Groups.
- Traditional Accounting Conventions.
- Economic Valuation Concepts.
- Current Entry Values
- Current Exit Value and Mixed Values
- Current Purchasing 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 (FRS 18, SSAP 2, ASB Statement of Principles).
- Fixed Assets and Goodwill (FRS 10,11,15, SSAP 4, 12,19, 22).
- Research and Development (SSAP 13).
- Substance Over Form.
- Leases and Hire Purchase Contracts (SSAP 21).
- Stock and Long-term Contracts (SSAP 9).
- Taxation (FRS 16 and 19, FRED 19, SSAP 5, 8 and 15 and discussion paper).
- Pension Costs (FRS 17, FRED 20, SSAP 24).
- Post- Balance Sheet Events and Provisions and Contingencies (SSAP 17, FRS 12).
- Group Accounts and Associated Companies (SSAP 1, 14, 23 and FRS 2, 6, 7, and 9).
- Foreign Currency Translation (SSAP 20).
- Reporting Financial Performance (SSAP 3,25, FRS 3, FRED 22 and discussion paper).
- Cash Flow Statements (FRS 1).
- Interpretation of Financial Statements.
- Financial Statement Analysis.

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Thomson
Auteur(s)	David Alexander, Anne Britton
Parution	23/07/2004
Édition	7^eme édition
Nb. de pages	740
Format	19 x 24,5
Couverture	Broché
Poids	1225g
Intérieur	Noir et Blanc
EAN13	9781844800339
ISBN13	978-1-84480-033-9