Advanced financial accounting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London [u.a.]
Pitman Publ.
1996
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 680 S. graph. Darst. |
| ISBN: | 0273622919 |
Staff View
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| 245 | 1 | 0 | |a Advanced financial accounting |c Richard Lewis ; David Pendrill |
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Record in the Search Index
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| adam_text | CONTENTS Preface vii
Part 1 THE FRAMEWORK OF FINANCIAL REPORTING
1 Introduction 3
Accounting theory ¦ User groups in recent studies • The Corporate Report • FASB
conceptual framework project • Guidelines for financial reporting standards • IASC
framework • The Accounting Standards Board s Statement of Principles • Desirable
characteristics of financial accounting reports • Summary • Recommended reading
2 Sources of authority 24
Introduction ¦ Legislation • Stock Exchange rules • Accounting principles and
conventions • Standardisation ¦ International standardisation ¦ Recommended reading
3 What is profit? 43
Present value approach • Measurement of wealth by reference to the valuation of
individual assets • Capital maintenance • The usefulness of different profit measures •
How do we choose? • The limitations of historical cost accounting • Summary •
Distributable profits • Realised profits • Recommended reading
Part 2 FINANCIAL REPORTING IN PRACTICE
4 Assets 73
Introduction • Accounting for fixed assets and revaluations • Valuations •
Acquisition of a collection of assets and liabilities • Depreciation • The Standard,
SSAP 12 • Investment properties ¦ Stocks and long term contracts ¦ Accounting for
research and development • Summary • The accounting treatment of government
grants • Recommended reading
5 Liabilities 109
Introduction ¦ Liabilities ¦ Provisions • The three sources of capital funding •
FRS 4 Capital instruments • Accounting for post balance sheet events • Accounting
for contingencies • Accounting for pension costs • Pension scheme accounts •
Recommended reading
6 Financial statements form and content 145
Reporting financial performance • Off and on the balance sheet • Accounting for
leases and hire purchase contracts • SSAP 21 Accounting for Leases and Hire
Purchase Contracts • Reflecting the substance of transactions • Recommended reading
7 Taxation 189
Introduction • The treatment of taxation under the imputation tax system •
Accounting for deferred taxation ¦ Recommended reading
8 Business combinations and goodwill 209
Business combinations • Goodwill • Recommended reading
Contents
9 Investments, groups, associates and joint ventures 236
Investments ¦ Accounting for groups ¦ Accounting for associated undertakings
and joint ventures ¦ Recommended reading
10 Accounting for overseas involvement 277
The problems identified • Accounting for foreign currency transactions •
Accounting for an overseas subsidiary • Recommended reading
11 Expansion of the annual report 315
Introduction • Cash flow statements • The value added statement ¦ The historical
summary • Reporting about and to employees • Summary financial statement •
Recommended reading
12 Capital reorganisation, reduction and reconstruction 347
Introduction ¦ Redemption and purchase of shares • Capital reduction • The legal
background to other reorganisations • Capital reconstruction • Recommended reading
Part 3 INTERPRETATION AND VALUATION
13 Interpretation of accounts 375
Introduction • Univariate analysis • Multivariate analysis • Segmental reporting
and its problems • Related party disclosures • Recommended reading
14 The valuation of securities and businesses 396
Introduction • The valuation of securities • The valuation of a business • Appendix:
SSAP 3 Earnings per share • Recommended reading
Part 4 ACCOUNTING AND PRICE CHANGES
15 Accounting for inflation 435
Introduction • The progress of accounting reform • Current purchasing power
(CPP) accounting • Recommended reading
16 Current cost accounting introduced 461
Theoretical roots • The basic elements of current cost accounting • Recommended
reading
17 Current cost accounting: The ASC Handbook 483
Introduction ¦ The Handbook: detailed treatment of various items • Operating
capital maintenance two, three or four current cost adjustments? • Corresponding
amounts and trend information • Recommended reading
18 Beyond current cost accounting 515
Introduction • The utility of current cost accounts • Interim summary ¦ CPP and
CCA combined • A real alternative making corporate reports valuable • The
evolution of the ASB s thinking • Conclusion • Recommended reading
Appendix 1 Questions 539
Appendix 2 Answers 633
Index 669
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| id | DE-604.BV011150148 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:04:50Z |
| institution | BVB |
| isbn | 0273622919 |
| language | English |
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| physical | VIII, 680 S. graph. Darst. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Pitman Publ. |
| record_format | marc |
| spelling | Lewis, Richard 1941- Verfasser (DE-588)121804631 aut Advanced financial accounting Richard Lewis ; David Pendrill 5. ed. London [u.a.] Pitman Publ. 1996 VIII, 680 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 s DE-604 Pendrill, David Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007473982&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lewis, Richard 1941- Pendrill, David Advanced financial accounting Accounting gtt Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4113562-3 |
| title | Advanced financial accounting |
| title_auth | Advanced financial accounting |
| title_exact_search | Advanced financial accounting |
| title_full | Advanced financial accounting Richard Lewis ; David Pendrill |
| title_fullStr | Advanced financial accounting Richard Lewis ; David Pendrill |
| title_full_unstemmed | Advanced financial accounting Richard Lewis ; David Pendrill |
| title_short | Advanced financial accounting |
| title_sort | advanced financial accounting |
| topic | Accounting gtt Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Accounting Finanzbuchhaltung |
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