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| FINANCIAL REPORTING FOR BUSINESS AND PRACTICE 2004
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Spicer and Pegler's Book-keeping and Accounts
To order this title, and for more information, click here
Twenty Seventh
By
Paul Gee, Paul Gee is Technical Director at Solomon Hare Chartered Accountants Bristol, UK. He is an experienced consultant in the area of financial
reporting. Paul lectures to the corporate market and small practitioners and therefore knows his audience , and the market, very well.
Description
Spicer and Pegler?s 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 title centres on the needs of corporate financial professionals,
smaller practitioners or students looking for a convenient and practical reporting handbook.
This book contains worked examples and
illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments.
The new edition includes an update on IAS developments, and deals with the Accounting Standard Board?s programme for converging UK GAAP
with IAS. Whilst listed companies are required to adopt IAS in 2005, many UK companies will continue to adopt UK GAAP for some years.
This edition provides a detailed update on UK GAAP. The chapter on revenue recognition has been updated to cover recent developments
such as Application Note G to FRS 5.
Audience
Accountants in Practice
Contents
A - Financial Reporting Framework
1. Executive summary 2003/2004
2. The UK regulatory framework
3. Convergence with International Accounting
Standards
4. Statements of principles and accounting policies
5. Revenue recognition
6. Financial performance statements (FRS 3)
7. Reporting
the substance of transactions
B – Balance Sheet and Performance Statement Areas
8. Tangible fixed assets
9. Intangible fixed assets
10. Current Assets
11. Accounting for liabilities and provisions – basic considerations
12. Hire purchase and leasing
13. Shareholders?
funds – basic considerations
14. Financial instruments
15. Taxation, including deferred tax
16. Retirement benefits
17. Share-based payment
C – Key Disclosure Areas
18. Directors? remuneration and share disclosures
19. Related party transactions, contingencies, commitments
and post balance sheet events.
D – Small Companies and Partnerships
20. Accounting for small and medium-sized companies
21. Partnership
accounts
22. Limited liability partnerships
E – Group Accounts
23. Consolidated accounts basics
24. FRS 2 – Accounting for subsidiary
undertakings
25. Acquisitions accounting – fair values, acquisitions and disposals
26. Consolidated accounts – merger accounting
27.
Accounting for fixed asset investments, including associates and joint ventures
28. Accounting for overseas operations
F – Listed Company
Reporting
29. UK Listing Authority requirements
30. Other reporting issues for listed companies
31. Financial Reporting Review Panel
G – Analysis of Accounts
32. Analysis of accounts – 1: Interpretation of accounts
33. Analysis of accounts – 2: Earnings per share
34. Analysis of accounts – 3: Cash flow statements
35. Analysis of accounts – 4: segmental reporting
| Bibliographic details |
Paperback, 695 pages, publication date: AUG-2004
ISBN-13: 978-0-406-97662-8
ISBN-10: 0-406-97662-7
Imprint: BUTTERWORTH HEINEMANN
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| Price and Ordering |
Price:
EUR 53.95
USD 62.95
GBP 37.99
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076/708
Last update: 5 Sep 2009
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