FINANCIAL ACCOUNTING AND REPORTING

Enhanced descriptions from Syndetics:

Now in its fourth edition Financial Accounting and Reporting retains as its focus the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The text has been fully revised and updated to reflect the current changes in both mandatory and voluntary regulation. - ASB, FRSs and FREDs - The Combined Code - Illustrations from published accounts revised accordingly Financial Accounting & Reporting, 4th edition, provides thoroughly balanced and comprehensive coverage. It continues to be the ideal core textbook for financial ccounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.

Table of contents provided by Syndetics

• Part 1 Income and Asset Value Measurement Systems
• 1 Accounting and Reporting on a Cash Flow Basis
• 2 Accounting and Reporting on an Accrual Accounting Basis
• 3 Income and Asset Value Measurement: An Economist's Approach
• 4 Changing Price Levels: The Developing Concepts
• 5 Changing Price Levels: Financial Reporting Practice
• 6 Financial Reporting: Statutes and Standards
• 7 Conceptual Framework
• Part 2 Regulatory Framework - An Attempt To Achieve Uniformity
• 8 Published Accounts of Listed Public Companies
• 9 Taxation in Company Accounts
• 10 Preparation of Published Accounts
• Part 3 Profit and Loss Account - Regulating The Earnings Figure That Is Produced For Investors
• 11 Earnings Per Share
• Part 4 Consolidated Accounts
• 12 Accounting for Groups at the Date of Acquisition
• 13 Accounting for Fixed Asset Investments
• 14 Consolidated Profit and Loss Account
• Part 5 Balance Sheet - Liability and Asset Measurement And Disclosure
• 15 Share Capital, Capital Maintenance and Distributable Profits
• 16 Reduction of Share Capital
• 17 Off Balance Sheet Finance and Capital Instruments
• 18 Tangible Fixed Assets and Deprecation
• 19 Fixed Tangible Assets (Not Owned) - Lessee
• 20 Goodwill and Intangible Assets
• 21 Stocks and Work-in-progress
• 22 Long-term Contracts
• 23 Foreign Currency Transactions
• Part 6 Interpretation
• 24 Introduction
• 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 Accountants
• Index