E-Book, Englisch, 1502 Seiten, eBook
Davies UK GAAP
1. Auflage 1992
ISBN: 978-1-349-12998-0
Verlag: Palgrave Macmillan UK
Format: PDF
Kopierschutz: 1 - PDF Watermark
E-Book, Englisch, 1502 Seiten, eBook
ISBN: 978-1-349-12998-0
Verlag: Palgrave Macmillan UK
Format: PDF
Kopierschutz: 1 - PDF Watermark
Discusses all aspects of GAAP: the theoretical background of each topic, the development of each SSAP, detailed practical analysis and interpretation of the requirements of each SSAP, comparison with FASB and IASC requirements, discussion of related Companies Act and Stock Exchange requirements
Zielgruppe
Research
Autoren/Hrsg.
Weitere Infos & Material
The development of UK GAAP; the quest for a conceptual framework for financial reporting; revenue recognition; group financial statements; foreign currencies; fixed assets and depreciation; investment properties; investments; research and development; capitalisation of borrowing costs; stocks and long-term contracts; capital instruments; off-balance sheet transactions; leases and hire purchase contracts; government grants; segmental reporting; pension costs; taxation; reporting of financial performance; earnings per share; post balance sheet events; contingencies; cash flow statements; related parties directors' and officers' loans and transactions; directors' remuneration. Appendix: specimen financial statements.
