Financial Reporting for Business and Practice 2004 - 27th Edition - ISBN: 9780406976628, 9780080928852

Financial Reporting for Business and Practice 2004

27th Edition

Spicer and Pegler's Book-keeping and Accounts

Authors: Paul Gee
eBook ISBN: 9780080928852
Paperback ISBN: 9780406976628
Imprint: Butterworth-Heinemann
Published Date: 15th August 2004
Page Count: 695
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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

Table of 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

  1. Tangible fixed assets
  2. Intangible fixed assets
  3. Current Assets
  4. Accounting for liabilities and provisions – basic considerations
  5. Hire purchase and leasing
  6. Shareholders’ funds – basic considerations
  7. Financial instruments
  8. Taxation, including deferred tax
  9. Retirement benefits
  10. Share-based payment

C – Key Disclosure Areas

  1. Directors’ remuneration and share disclosures
  2. Related party transactions, contingencies, commitments and post balance sheet events.

D – Small Companies and Partnerships

  1. Accounting for small and medium-sized companies
  2. Partnership accounts
  3. Limited liability partnerships

E – Group Accounts

  1. Consolidated accounts basics
  2. FRS 2 – Accounting for subsidiary undertakings
  3. Acquisitions accounting – fair values, acquisitions and disposals
  4. Consolidated accounts – merger accounting
  5. Accounting for fixed asset investments, including associates and joint ventures
  6. Accounting for overseas operations

F – Listed Company Reporting

  1. UK Listing Authority requirements
  2. Other reporting issues for listed companies
  3. Financial Reporting Review Panel

G – Analysis of Accounts

  1. Analysis of accounts – 1: Interpretation of accounts
  2. Analysis of accounts – 2: Earnings per share
  3. Analysis of accounts – 3: Cash flow statements
  4. Analysis of accounts – 4: segmental reporting


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About the Author

Paul Gee

Affiliations and Expertise

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.

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