Financial Reporting available in Paperback
- Pub. Date:
- Elsevier Science
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
About the Author
Table of ContentsThe Statement of Principles
Reporting the Substance of Transactions and Financial Performance
Goodwill, Associated Companies, Joint Ventures and Tangible Fixed Assets
Impairment of Fixed Assests and Goodwill
Provisions and Contingencies