MTU Cork Library Catalogue

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Advanced financial accounting / Richard Lewis and David Pendrill.

By: Lewis, Richard, 1941 September 30-.
Contributor(s): Pendrill, David.
Material type: materialTypeLabelBookPublisher: London : Pitman, 1994Edition: 4th ed.Description: viii, 634 p. ; 25 cm.ISBN: 0273605003 .Subject(s): AccountingDDC classification: 657.48
Contents:
Part I: The framework of financial reporting -- Introduction -- Sources of authority -- What is profit? -- Part II: Financial reporting in practice -- Assets: Tangible and intangible -- Accounting for liabilities -- Financial statements - form and content -- Taxation -- Business combinations and goodwill -- Investments, groups and associated undertakings -- Accounting for overseas involvement -- Expansion of the annual report -- Capital reorganisation, reduction and reconstruction -- Part III: Interpretation and valuation -- Interpretation of accounts -- The valuation of securities and businesses -- Part IV: Accounting and price changes -- Accounting for inflation -- Current cost accounting introduced -- Current cost accounting: The ASC handbook -- Beyond current cost accounting.
Holdings
Item type Current library Call number Copy number Status Date due Barcode Item holds
General Lending MTU Bishopstown Library Lending 657.48 (Browse shelf(Opens below)) 1 Available 00016472
Total holds: 0

Enhanced descriptions from Syndetics:

This revised edition contains legal and professional developments in financial accounting, including the accounting standards FRSs 1-3. The text covers issues in financial reporting and provides a range of questions to test students' understanding and interpretational skills when analyzing financial statements. Answers to the questions are published separately for use by lecturers who adopt the main text as a set book. professional and legal developments. Undergraduate students of accounting, business and management taking a second or thied year course in financial reporting should find this book of interest, as well as students taking ACCA examinations with a financial reporting component and CIMA stage 2 financial reporting. An ELBS edition is available.

Includes bibliographical references and index.

Part I: The framework of financial reporting -- Introduction -- Sources of authority -- What is profit? -- Part II: Financial reporting in practice -- Assets: Tangible and intangible -- Accounting for liabilities -- Financial statements - form and content -- Taxation -- Business combinations and goodwill -- Investments, groups and associated undertakings -- Accounting for overseas involvement -- Expansion of the annual report -- Capital reorganisation, reduction and reconstruction -- Part III: Interpretation and valuation -- Interpretation of accounts -- The valuation of securities and businesses -- Part IV: Accounting and price changes -- Accounting for inflation -- Current cost accounting introduced -- Current cost accounting: The ASC handbook -- Beyond current cost accounting.

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