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Financial Accounting and Reporting 4th edition [Mīkstie vāki]

(Jauns izdevums: 9780273655589)
  • Formāts: Paperback / softback, 864 pages, height x width x depth: 245x190x44 mm, weight: 1430 g, illustrations
  • Izdošanas datums: 18-Aug-1999
  • Izdevniecība: Financial TImes Prentice Hall
  • ISBN-10: 0130152951
  • ISBN-13: 9780130152954 (Jauns izdevums: 9780273655589)
  • Mīkstie vāki
  • Cena: 48,64 €*
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Financial Accounting and Reporting 4th edition
  • Formāts: Paperback / softback, 864 pages, height x width x depth: 245x190x44 mm, weight: 1430 g, illustrations
  • Izdošanas datums: 18-Aug-1999
  • Izdevniecība: Financial TImes Prentice Hall
  • ISBN-10: 0130152951
  • ISBN-13: 9780130152954 (Jauns izdevums: 9780273655589)
Now in its fourth edition Financial Accounting and Reporting retains as its focus the theoretical and conceptual underpinnings of financial accounting and reporting, whilst illustrating their practical application and limitations. The text has been fully revised and updated to reflect the current changes in both mandatory and voluntary regulation. - ASB, FRSs and FREDs - The Combined Code - Illustrations from published accounts revised accordingly Financial Accounting & Reporting, 4th edition, provides thoroughly balanced and comprehensive coverage. It continues to be the ideal core textbook for financial ccounting, reporting and interpretation at second and final year undergraduate and postgraduate level. It is also suitable for use on professional accounting programmes.

Recenzijas

Recommended reading by Association of Chartered Accountants Chartered Institute of Management Accountants Chartered Institute of Public Finance and Accountancy Chartered Institute of Bankers

Part I: Income and asset value management;
1. Accounting and reporting on a cash flow basis;
2. Accounting and reporting on an accrual accounting basis;
3. Income and asset value management: an economist's approach;
4. Changing price levels: the developing approach;
5. Changing price levels: financial reporting practice;
6. Financial reporting: statutes and standards;
7. Conceptual framework; Part II: Regulatory framework - an attempt to achieve uniformity;
8. Published accounts of listed public companies;
9. Taxation in company accounts;
10. Preparation of published accounts; Part III: Profit and loss account - regualting the earnings figure that is produced for investors;
11. Earnings per share; Part IV: Consolidated accounts;
12. Accounting for groups at the date of acquisition;
13. Accounting for fixed asset investments;
14. Consolidated profit and loss account; Part V: Balance sheet - liability and asset measurement and disclosure;
15. Share capital, capital maintenance and distributable profits;
16. Reduction of share capital;
17. Off balance sheet finance and capital instruments;
18. Tangible fixed assets and depreciation;
19. Fixed tangible assets (not owned) - lessee;
20. R&D; Goodwill and intangible assets; brands;
21. Stocks and work-in-progress;
22. Long-term contracts;
23. Foreign currency translation; Part VI: Interpretation;
24. Cash flow statements;
25. Review of financial ratio analysis;
26. Trend analysis and multivariate analysis;
27. International reporting and interpretation; Part VII: Accountability;
28. Accountability of directos and auditors;
29. Social and environmental reporting;
30. Ethics for accountants;