المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Advanced Financial Accounting



محاسب متخصص
10-12-2014, 08:10 AM
Preface xiii
Part 1 · The framework of financial reporting 1
1 The search for principles 3
2 Sources of authority: the United Kingdom 23
3 Sources of authority: the rise of international standards 42
4 What is profit? 59
Part 2 · Financial reporting in practice 93
5 Assets I 95
6 Assets II 133
7 Liabilities 160
8 Financial instruments 176
9 Substance over form and leases 205
10 Pension costs 248
11 Reporting financial performance 276
12 Taxation: current and deferred 337
13 Business combinations and goodwill 359
14 Investments and groups 403
15 Associates and joint ventures 447
16 Overseas involvement 476
17 Expansion of the annual report 526
18 Capital reorganisation, reduction and reconstruction 579
Part 3 · Accounting and price changes 617
19 Accounting for price changes 619
20 Current cost accounting 644
21 Beyond current cost accounting 666
Index