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Home > Business and Economics Books > Finance and accounting > Accounting > Financial reporting, financial statements > Reporting and Accounting Manual
Reporting and Accounting Manual

Reporting and Accounting Manual


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About the Book

The revised manual for all those engaged in the preparation, auditing and review of published accounts. All that is needed to decide what to include/exclude, how to present it and how to reach decisions on points of difficulty or uncertainty - in one volume. And, for the reviewer, in-depth insight into how to interpret the decisions that preparers have made. It includes extensive examples, model accounts, disclosure checklists, and brings guidance up-to-date for FRSs, FREDs, SIs, changes in Stock Exchange rules since the last edition.

Table of Contents:
Accounting requirements and their enforcement; the ASB's statement of principles; preparation, filing and publishing of financial statements; general requirements as to financial statements; documents accompanying the financial statements; corporate governance statements; profit and loss account; statement of total recognized gains and losses; balance sheet -general; balance sheet - fixed assets; balance sheet - current assets; balance sheet - liabilities and provisions; balance sheet - share capital and reserves; cash flow statements; segmental information; other general disclosure requirements; post balance sheet events and contingencies; consolidation; foreign currency transactions; taxation; reporting the substance of transactions; leasing; pension costs; governments grants; related transactions including directors' loans; requirements concerning share capital and distribution; small- and medium-sized companies; abbreviated accounts; summary financial statements; interim financial reports; reports on audited financial statements; reports on the appropriateness of the going concern basis; other audit reports; special reports required by companies legislation; reports on corporate governance statements; other special reports; reports on unaudited financial statements; model report and financial statements.


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Product Details
  • ISBN-13: 9780406901828
  • Publisher: Lexisnexis UK
  • Publisher Imprint: Tolley
  • Edition: Revised edition
  • ISBN-10: 0406901821
  • Publisher Date: /03/1998
  • Binding: Paperback
  • Height: 250 mm


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