Financial Reporting: The theoretical and regulatory framework by David Alexander

Description: Financial Reporting by David Alexander An introduction to how an accountant should report to people outside a business about the financial events of that business. The book is divided into three sections - the first deals with ideas, the second with a basic legal framework and the third considers the regulatory framework. FORMAT Paperback LANGUAGE English CONDITION Brand New Publisher Description This book is about financial reporting and it is about how an accountant should report to people outside a business about the financial events of that business. The presentation is divided into three parts. The first is concerned with ideas and the authors consider the basic questions about what an accountant is doing, and for whom. The second section aims to provide a basic legal framework and the third considers what is known as a basic legal framework. The book assumes some previous introduction to accounting, particularly in the way part one is organized. Some of the first part is intended as a revision and deepening of previous studies. However very little technical knowledge and ability is assumed. The book will be suitable for professional students taking financial accounting examinations. Its coverage is central to the "Regulatory Framework of Accounting" paper in the level two exams of the Chartered Association of Certified Accountants, and will be a useful input into the level three Financial Accounting paper.The book is also intended to be of use on the second and third years of degree courses in accounting and on business studies courses for students choosing the accounting options. An introduction is provided to all aspects of financial reporting and its options. Table of Contents Part 1 The conceptual framework: accounting theory, or accounting can be interesting; some basic ideas; income concepts - a more formal consideration; the objectives of financial settlements and their usefulness to the general user groups; traditional accounting conventions; the recognition of revenue; towards a general framework?; a critical review of the theoretical framework; some possible extensions to the accounting framework. Part 2 The legal framework: limited liability; sanctity of capital; divisible profits; The Companies Act 1985 and published accounts; accounts of non-company organizations; Stock Exchange requirements. Part 3 The accounting standard-setting process; disclosure of accounting policies (SSAP 2); the determination of earnings per share (SSAPs 3, 6, 8 and 5); accounting for post balance sheet events (SSAP 17) and contingencies (SSAP 18); stocks and work in progress; fixed assets; accounting for research and development; substance over form; accounting for goodwill (SSAP 22); accounting for leases and hire purchase contracts (SSAP 21); deferred tax (SSAP 15); group accounts and associated companies (SSAPs 1, 14 and 23); foreign currency translation (SSAP 20); pension costs (SSAP 24); financial reporting - where next?. Details ISBN0412357909 Author David Alexander Year 1990 Edition 2nd ISBN-10 0412357909 ISBN-13 9780412357909 Format Paperback Place of Publication London Country of Publication United Kingdom DEWEY 658.1512 Birth 1947 June 16 Short Title FINANCIAL REPORTING 1990/E 2/E Edition Description 1990 Language English Media Book Pages 464 Publication Date 1990-01-01 Publisher Chapman and Hall Imprint Chapman and Hall Illustrations XV, 464 p. Subtitle The theoretical and regulatory framework DOI 10.1604/9780412357909 UK Release Date 1990-01-01 We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! TheNile_Item_ID:96365740;

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