Student\'s manual of accounting : the guide to UK accounting law and practice / the Accounting Technical Department of PricewaterhouseCoopers, chartered accountants ; legal consultant editor, Justice Arden.
Material type:
TextPublication details: London : International Thomson Business Press, c1999.Description: 1 v. (various pagings) : ill. ; 24 cmISBN: - 1861525060
- 657 PWC
| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Standard Loan | Moylish Library Main Collection | 657 PWC (Browse shelf(Opens below)) | 1 | Available | 39002000203043 |
Enhanced descriptions from Syndetics:
This text represents a source of guidance on accounting regulations and practice. The book uses straightforward language to explain today's accounting requirements and the many worked examples demonstrate how complex calculations should be approached. Concentrating on the practical issues, it seeks to give solutions to the crucial questions posed by accountants who need to interpret and deal with GAAP and the associated legal requirements. Over 400 worked examples seek to help students to learn how to deal with day-to-day tasks as well as problem areas. The text draws on the experience of many specialists from the technical department at Price Waterhouse Coopers, who are involved in the day-to-day interpretation of accounting standards, practices and legislation.
Includes index.
Table of contents provided by Syndetics
- 1 Introduction
- Part I Accounting Principles and Rules
- 2 Accounting Principles and Rules
- 3 Revenue recognition
- 4 Reporting the substance of transactions
- 5 Valuation bases
- 6 Format of financial statements
- Part II Profit and Loss Account and Related Notes
- 7 Reporting financial performance
- 8 Earnings per share
- 9 Segmental reporting
- 10 Other profit and loss account items
- 11 Disclosure of directors' remuneration
- 12 Pension costs
- 13 Taxation
- Part III Balance Sheet and Related Notes
- 14 Tangible and intangible fixed assets
- 15 Leases and HP contracts
- 16 Investments
- 17 Current assets and liabilities
- 18 Capital instruments
- 19 Share capital and reserves
- 20 Contingencies, commitments and post balance sheet events
- Part IV Consolidated Financial Statements
- 21 The group and its structure
- 22 Consolidation rules
- 23 Acquisitions
- 24 Minority interests
- 25 Disposals of Subsidiaries
- 26 Merger relief and group reconstruction relief
- 27 Merger accounting
- 28 Associates, joint ventures and joint undertakings
- 29 Foreign currencies
- Part V Other Reports and Statements
- 30 Cash flow statements
- 31 Directors' report
- 32 Orporate governance disclosures
- 33 Operating and financial review
- Part VI Directors' and Related Party Disclosures
- 34 Loans and other transactions involving directors
- 35 Related party disclosures
- Part VII Concessions, Interims and Secretarial
- 36 Small and medium-sized companies and groups
- 37 Overseas companies
- 38 Secretarial matters
- 39 Interim reports and preliminary announcements
- 40 Acquisition of own shares
- Part VIII Emerging Issues
- 41 Financial instruments including derivatives
- 42 Accounting implications of the Euro Appendices Example set of consolidated financial statements Example set of company financial statements EC 4th Directive EC 7th Directive List of FRSs, SSAPs and FREDs FRRP Press Notices
- Index