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Financial Reporting Book

Financial Reporting
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Financial Reporting, The seventh edition of this text, Financial Reporting, combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. The clear explanations, interspersed with activities and feedback to simulate inte, Financial Reporting
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  • Financial Reporting
  • Written by author David Alexander, Anne Britton
  • Published by Thomson Learning, 2001/05/31
  • The seventh edition of this text, Financial Reporting, combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. The clear explanations, interspersed with activities and feedback to simulate inte
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Ch. 1 Accounting theory, or accounting can be interesting 3
Ch. 2 The objectives of financial statements and their usefulness to the general user groups 8
Ch. 3 Traditional accounting conventions 17
Ch. 4 Economic valuation concepts 33
Ch. 5 Current entry value 56
Ch. 6 Current exit value and mixed values 73
Ch. 7 Current purchasing power accounting 87
Ch. 8 The UK position : past, present and future? 100
Ch. 9 Some possible extensions to the accounting framework 114
Ch. 10 Towards a general framework 136
Ch. 11 The international dimension 158
Ch. 12 Limited liability companies 181
Ch. 13 The companies act and published accounts 198
Ch. 14 The accounting standard setting process 219
Ch. 15 Accounting principles (SSAP 2, FRS 18) 228
Ch. 16 Fixed assets and goodwill 246
Ch. 17 Research and development (SSAP 13) 307
Ch. 18 Substance over form 319
Ch. 19 Leases and hire purchase contracts (SSAP 21) 343
Ch. 20 Stock and long-term contracts (SSAP 9) 369
Ch. 21 Taxation (SSAPs 5 and 15 and FRSs 16 and 19) 406
Ch. 22 Pensions costs (SSAP FRS 17) 436
Ch. 23 Post-balance sheet events and provisions and contingencies (SSAP 17, FRED 27, FRS 12) 461
Ch. 24 Group accounts and associated companies (FRSs 2, 6, 7, 8, 9) 483
Ch. 25 Foreign currency translation (SSAP 20) 573
Ch. 26 Reporting financial performance (SSAP 25, FRS 3 and 14, FRED 22 and 26) 600
Ch. 27 Cash flow statements (FRS 1) (revised 1996) 646
Ch. 28 Interpretation of financial statements 682
Ch. 29 Financial statement analysis 718
Addendum : IFRS1 first-time adoption of international financial reporting standards 730


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Financial Reporting, The seventh edition of this text, Financial Reporting, combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. The clear explanations, interspersed with activities and feedback to simulate inte, Financial Reporting

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Financial Reporting, The seventh edition of this text, Financial Reporting, combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. The clear explanations, interspersed with activities and feedback to simulate inte, Financial Reporting

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