Advanced financial accounting / Richard Lewis and David Pendrill.
By: Lewis, Richard.
Contributor(s): Pendrill, David.
Material type: BookPublisher: London : Pitman, 1996Edition: 5th ed.Description: viii, 680 p. ; 25 cm.ISBN: 0273622919 .Subject(s): AccountingDDC classification: 657.48Item type | Current library | Call number | Copy number | Status | Date due | Barcode | Item holds |
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General Lending | MTU Bishopstown Library Lending | 657.48 (Browse shelf(Opens below)) | 1 | Available | 00010105 | ||
General Lending | MTU Bishopstown Library Lending | 657.48 (Browse shelf(Opens below)) | 1 | Available | 00010106 |
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Enhanced descriptions from Syndetics:
This text provides a comprehensive treatment of current financial reporting in the UK. This edition has been revised to take account of developments in UK accounting since 1993, including the issue of three new reporting standards. The book deals with the final draft chapter of the Statement of Principles; FRS 5 Reporting the Substance of Transactions; FRS 6 Acquisitions and Mergers; FRS 7 Fair Values in Acquisition Accounting; FRED 8 Related Party Disclosures; and discussion papers on Associates and Joint Ventures, Accounting for Tax, and Pension Costs in the Employers Financial Statements. the basic questions are provided in the main text and to the advanced questions in an accompanying Instructor's Manual.
Includes bibliographical references and index.
Part 1: The framework of financial reporting -- Introduction -- Sources of authority -- What is profit? -- Part 2: Financial reporting in practice -- Assets -- Liabilities -- Financial statements - form and content -- Taxation -- Business combinations and goodwill -- Investments, groups, associates and joint ventures -- Accounting for overseas involvement -- Expansion of the annual report -- Capital reorganisation, reduction and reconstruction -- Part 3: Interpretation and valuation -- Interpretation of accounts -- The valuation of securities and businesses -- Part 4: Accounting and price changes -- Accounting for inflation -- Current cost accounting introduced -- Current cost accounting: The ASC Handbook -- Beyond current cost accounting.
Table of contents provided by Syndetics
- Preface
- Part I The Framework of Financial Reporting
- Part II Financial Reporting in Practice
- Part III Accounting and Price Changes
- Index