Introduction; 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.
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.
An informative and thought provoking book which will untangle the complexities of financial reporting Includes recently published articles from the accounting press
- No. of pages:
- © CIMA Publishing 1999
- 15th June 1999
- CIMA Publishing
- eBook ISBN:
- Paperback ISBN:
Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.
Associate Professor, University of Ulster