Advanced financial accounting /
Richard Lewis and David Pendrill.
- 5th ed.
- London : Pitman, 1996.
- viii, 680 p. ; 25 cm.
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.