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Financial Reporting for Business and Practice 2004: Spicer and Pegler's Book-Keeping and Accounts als Taschenbuch
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Financial Reporting for Business and Practice 2004: Spicer and Pegler's Book-Keeping and Accounts

von Paul Gee
Revised. Sprache: Englisch.
Taschenbuch
Spicer and Pegler s Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler s Book-Keeping and Accounts, this title centres on the needs of corporat … weiterlesen
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Financial Reporting for Business and Practice 2004: Spicer and Pegler's Book-Keeping and Accounts als Taschenbuch

Produktdetails

Titel: Financial Reporting for Business and Practice 2004: Spicer and Pegler's Book-Keeping and Accounts
Autor/en: Paul Gee

ISBN: 0406976627
EAN: 9780406976628
Revised.
Sprache: Englisch.
BUTTERWORTH HEINEMANN

August 2004 - kartoniert - 695 Seiten

Beschreibung

Spicer and Pegler s Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler s Book-Keeping and Accounts, this title centres on the needs of corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook. This book contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. The new edition includes an update on IAS developments, and deals with the Accounting Standard Board s programme for converging UK GAAP with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years. This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5.

Inhaltsverzeichnis

A - Financial Reporting Framework
1. Executive summary 2003/2004
2. The UK regulatory framework
3. Convergence with International Accounting Standards
4. Statements of principles and accounting policies
5. Revenue recognition
6. Financial performance statements (FRS 3)
7. Reporting the substance of transactions B Balance Sheet and Performance Statement Areas
8. Tangible fixed assets
9. Intangible fixed assets
10. Current Assets
11. Accounting for liabilities and provisions basic considerations
12. Hire purchase and leasing
13. Shareholders funds basic considerations
14. Financial instruments
15. Taxation, including deferred tax
16. Retirement benefits
17. Share-based payment C Key Disclosure Areas
18. Directors remuneration and share disclosures
19. Related party transactions, contingencies, commitments and post balance sheet events. D Small Companies and Partnerships
20. Accounting for small and medium-sized companies
21. Partnership accounts
22. Limited liability partnerships E Group Accounts
23. Consolidated accounts basics
24. FRS 2 Accounting for subsidiary undertakings
25. Acquisitions accounting fair values, acquisitions and disposals
26. Consolidated accounts merger accounting
27. Accounting for fixed asset investments, including associates and joint ventures
28. Accounting for overseas operations F Listed Company Reporting
29. UK Listing Authority requirements
30. Other reporting issues for listed companies
31. Financial Reporting Review Panel G Analysis of Accounts
32. Analysis of accounts
1: Interpretation of accounts
33. Analysis of accounts
2: Earnings per share
34. Analysis of accounts
3: Cash flow statements
35. Analysis of accounts
4: segmental reporting
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