ADVANCED FINANCIAL ACCOUNTING LEWIS R. PENDRILL D. Księgarnia

"Advanced Financial Accounting" is written for second and third year financial accounting courses on accounting or business studies degrees. It also provides extensive coverage of the syllabuses for the advanced papers in financial accounting and financial reporting of the ACCA, CIMA, ICAEW, ICAI and ICAS. Rigorous in its approach, "Advanced Financial Accounting" tackles the more complex issues of the subject in a lively and engaging mannner. Familiar in its structure and treatment of basic concepts, the seventh edition has, none the less, been thoroughly revised and updated to reflect recent and planned developments in financial reporting. Thus it explains the considerable changes which are scheduled to take place in the European Union during the next few years and the increasing importance of the International Accounting Standards. It includes greater coverage of the International Standards and provides in depth discussion of such issues as accounting for financial instruments, deferred taxation and stock options as well as exploring the impact of the major changes which have occurred in the accounting treatment of pension costs. This leading text continues to provide both clear explanations and critical evaluations of current accounting practice, especially as found in national and international accounting standards, and relates them to the needs of users of financial statements.

CONTENTS

Preface

PART I THE FRAMEWORK OF FINANCIAL REPORTING

1. The search for principles
2. Sources of authority: the United Kingdom
3. Sources of authority: the rise of international standards
4. What is profit?

PART II FINANCIAL REPORTING IN PRACTICE

5. Assets I
6. Assets II
7. Liabilities
8. Financial instruments
9. Substance over form and leases
10. Pension costs
11. Reporting financial performance
12. Taxation: current and deferred
13. Business combinations and goodwill
14. Investments and groups
15. Associates and joint ventures
16. Overseas involvement
17. Expansion of the annual report
18. Capital reorganisation, reduction and reconstruction

PART III ACCOUNTING AND PRICE CHANGES

19. Accounting for price changes
20. Current cost accounting
21. Beyond current cost accounting
Index

720 pages

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.