MTU Cork Library Catalogue

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Financial reporting / David Alexander and Anne Britton.

By: Alexander, David, 1947 June 16-.
Contributor(s): Britton, Anne.
Material type: materialTypeLabelBookPublisher: London ; New York : Chapman & Hall, 1993Edition: 3rd ed.Description: xiv, 633 p. : ill. ; 25 cm.ISBN: 0412545500.Subject(s): Accounting | Financial statements | Accounting -- Law and legislationDDC classification: 657.3
Contents:
Part One: The conceptual framework -- Accounting theory, or accounting can be interesting -- 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: past, present and future? -- Some possible extensions to the accounting framework -- Towards a general framework? -- The international dimension -- Part Two: The legal framework -- Limited liability companies -- The Companies Acts and published accounts -- Accounts of public sector organizations -- Part Three: The regulatory framework -- The accounting standard setting process -- Accounting principles -- Fixed assets -- Research and development (SSAP 13) -- Goodwill (SSAP 22) -- Substance over form -- Leases and hire purchase contracts (SSAP 21) -- Stock and long-term contracts (SSAP 9) -- Taxation (SSAPs 5, 8, 15) -- Pension costs (SSAP 24) -- Post balance sheet events and contingencies (SSAP 17, 18) -- Group accounts and associated companies -- Foreign currency translation (SSAP 20) -- Earning per share (SSAP 3, 6, 25) -- Cash flow statements (FRS 1) -- Financial reporting - where next?
Holdings
Item type Current library Call number Copy number Status Date due Barcode Item holds
General Lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00013701
General Lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00014035
General Lending MTU Bishopstown Library Lending 657.3 (Browse shelf(Opens below)) 1 Available 00015808
Total holds: 0

Bibliography: p. 629-630 - Includes index.

Part One: The conceptual framework -- Accounting theory, or accounting can be interesting -- 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: past, present and future? -- Some possible extensions to the accounting framework -- Towards a general framework? -- The international dimension -- Part Two: The legal framework -- Limited liability companies -- The Companies Acts and published accounts -- Accounts of public sector organizations -- Part Three: The regulatory framework -- The accounting standard setting process -- Accounting principles -- Fixed assets -- Research and development (SSAP 13) -- Goodwill (SSAP 22) -- Substance over form -- Leases and hire purchase contracts (SSAP 21) -- Stock and long-term contracts (SSAP 9) -- Taxation (SSAPs 5, 8, 15) -- Pension costs (SSAP 24) -- Post balance sheet events and contingencies (SSAP 17, 18) -- Group accounts and associated companies -- Foreign currency translation (SSAP 20) -- Earning per share (SSAP 3, 6, 25) -- Cash flow statements (FRS 1) -- Financial reporting - where next?

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