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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.
Accountants in Practice
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
- No. of pages:
- © Butterworth-Heinemann 2004
- 15th August 2004
- Paperback ISBN:
- eBook ISBN:
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.