Financial Reporting for Business and Practice 2004: Spicer and Pegler's Book-keeping and AccountsGulf Professional Publishing, 15/08/2004 - 695 من الصفحات Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies. This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook. |
المحتوى
The UK regulatory framework | 8 |
2 | 14 |
9 | 24 |
12 | 30 |
5 | 37 |
8 | 43 |
9 | 51 |
35 | 58 |
Directors remuneration and share disclosures | 343 |
Related party transactions contingencies commitments | 349 |
Accounting for small and mediumsized companies | 365 |
Partnership accounts | 382 |
Limited liability partnerships | 419 |
Consolidated accounts basics | 431 |
FRS 2Accounting for subsidiary undertakings | 463 |
Acquisitions accounting fair values acquisitions and disposals | 476 |
37 | 69 |
Revenue recognition | 81 |
Financial performance statements FRS 3 | 102 |
Reporting the substance of transactions | 121 |
Tangible fixed assets | 141 |
Intangible fixed assets | 168 |
Current Assets | 180 |
1 | 206 |
Hire purchase and leasing | 218 |
5 | 224 |
9 | 230 |
Shareholders funds basic considerations | 250 |
6 | 260 |
Financial instruments | 263 |
Taxation including deferred tax | 277 |
Retirement benefits | 293 |
Sharebased payment | 321 |
Consolidated accounts merger accounting | 503 |
Accounting for fixed asset investments including associates | 509 |
Accounting for overseas operations | 531 |
56 | 536 |
UK Listing Authority requirements | 555 |
Other reporting issues for listed companies | 579 |
Financial Reporting Review Panel | 587 |
Interpretation of accounts | 595 |
65 | 609 |
Earnings per share | 611 |
Cash flow statements | 621 |
segmental reporting | 641 |
Key dates | 649 |
Summary of FRRP Press Notices referring to financial | 657 |
Useful website addresses | 665 |