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Financial Accounting and Reporting 8th edition [Minkštas viršelis]

(Naujas leidimas: 9780273693819)
  • Formatas: Paperback / softback, 928 pages, aukštis x plotis x storis: 245x189x46 mm, weight: 1731 g, bibliographical references , index
  • Išleidimo metai: 29-Jul-2003
  • Leidėjas: Financial Times Prentice Hall
  • ISBN-10: 0273685406
  • ISBN-13: 9780273685401 (Naujas leidimas: 9780273693819)
  • Formatas: Paperback / softback, 928 pages, aukštis x plotis x storis: 245x189x46 mm, weight: 1731 g, bibliographical references , index
  • Išleidimo metai: 29-Jul-2003
  • Leidėjas: Financial Times Prentice Hall
  • ISBN-10: 0273685406
  • ISBN-13: 9780273685401 (Naujas leidimas: 9780273693819)
Revised annually to reflect changes in accounting regulation, "Financial Accounting & Reporting" has become a leading text in the field. This fully-updated 8th edition continues to provide students with a clear, well-structured and comprehensive treatment of the subject, combining academic rigour with an engaging and interesting style. It provides a strong balance of theoretical and conceptual coverage, supported by illustrations and exercises designed to help readers apply current standards, whilst critically appraising the underlying concepts and financial reporting standards."Financial Accounting and Reporting"is the ideal core textbook for courses in financial accounting, reporting and interpretation at undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.
Preface and Acknowledgements PART ONE - INCOME AND ASSERT 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. Accounting for Inflation
5. Financial Reporting: Statutes and Standards
6. Conceptual Framework PART TWO - REGULATORY FRAMEWORK - AN ATTEMPT TO ACHIEVE UNIFORMITY
7. Published Accounts of Companies
8. Preparation of Published Accounts PART THREE - BALANCE SHEET - LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE
9. Share Capital, Capital Maintenance and Distributable Profits
10. Reduction of Share Capital
11. Off-Balance-Sheet Finance and Capital Instruments
12. Retirement Benefits
13. Taxation in Company Accounts
14. Tangible Fixed Assets and Depreciation
15. Fixed Tangible Assets (Not Owned) - Lesse
16. R&D; Goodwill and Intangible Assets; Brands
17. Stocks and Work-in-Progress PART FOUR - CONSOLIDATED ACCOUNTS
18. Accounting for Groups at the Date of Acquisition - Acquired for Cash
19. Accounting for Groups at the Date of Acquisition - Acquired by Issue of Shares
20. Accounting Groups after Acquisition
21. Consolidated Profit and Loss Account
22. Foreign Currency Translation PART FIVE - INTERPRETATION
23. Earnings Per Share
24. Cash Flow Statements
25. Review of Financial Ratio Analysis
26. Trend Analysis and Multivariate Analysis
27. Financial Instruments
28. International Reporting and Interpretation PART SIX - ACCOUNTABILITY
29. Corporate Governance
30. Environmental and Social Reporting
31. Ethics for Accountants Appendix: Outline Solutions to Selected Exercises Index