- Robert Kirk, Associate Professor, University of Ulster
This book is aimed at the busy professional accountant. It represents a distillation of the best and most relevant articles in the professional accounting press published over the last three years. The articles have been extracted from such prominent journals as Accountancy, the Journal of Accountancy, Management Accountancy and Accountancy Ireland.It concentrates not only on the content and controversy surrounding the publication of the latest accounting standards but also investigates such important subjects as materiality and international harmonization which are currently exercising many professional accountants' minds.The last two chapters of the book introduce the reader to some of the latest thinking on subjects as diverse as deferred taxation, pensions and environmental reporting.View full description
- Published: June 1999
- Imprint: CIMA PUBLISHING
- ISBN: 978-1-85971-339-6
Table of ContentsIntroduction; The Statement of Principles; Materiality; Reporting the Substance of Transactions and Financial Performance; Related Parties; Goodwill, Associated Companies, Joint Ventures and Tangible Fixed Assets; Impairment of Fixed Assests and Goodwill; Provisions and Contingencies; Derivatives; Recent Developments; Future Developments.