Financial reporting
By: David Alexander (University of Hull) ; Anne Britton (Leeds Metropolitan University)
Contributors: Britton, Anne
Edition: 4th ed.
Publisher: International Thomson Business Press
Published: 1996
Place of publication: London
Language: eng
Number of pages: 640
ISBN-13: 9781861523693
Table of contents: title: The conceptual framework; the objectives of financial statements 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; title: past, present and future; some possible extensions to the accounting framework; towards a general framework; the international dimension; limited liability companies; the Companies Acts and published accounts; accounts of public service organizations; the accounting standard setting process; accounting principles; fixed assets; research and development (SSAP13); goodwill (SSAP 22); substance over form; leases and hire purchase contracts (SSAP 21); stock and long-term contracts; taxation; pension costs (SSAP 24); post balance sheet events and contingencies (SSAP 17, 18); group accounts and associated companies (SSAP 1, FRSs 2, 6, 7 and FRED 8); foreign currency translation (SSAP 20); earning per share reporting financial performance (SSAP 3, 25, FRS 3); cash flow statements (FRS 1); interpretation of financial statements; financial statement analysis final thoughts.