Detalles del Título
Detalles del Título

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Título Financial reporting. - Tercera edición.Libros / Impreso - Libros
Autor(es) Alexander, David, 1947- (Autor)
Britton, Anne (Autor)
Publicación London : Chapman & Hall, ©1994
Descripción Física xiv, 633 páginas ; 25 cm.
Idioma Inglés;
ISBN 0412545500
Clasificación(es) 657
HUMANIDADES Y CIENCIAS SOCIALES
Materia(s) Contabilidad; Estados financieros; Contabilidad - Normas;
Nota(s) CONTENIDO: Accounting theory, or accounting can be interesting -- The objectives of financial statements and their usefulness -- Traditional accounting conventions -- Economic valuation concepts -- Current entry values -- Current exit value and mixed values -- Curretn purchasing power accounting -- The UK position: past, present and future? -- Somoe possible extensions to the accounting framework -- Towards a general framework? -- The international dimension -- Limited liability companies -- The companies acts and published accounts -- Accounts of public sector organizations -- The accounting standard setting process -- Accounting principles -- Fixed assets -- Research and development (SSAP 31) -- Goodwill (SSAP22) -- Substance over form -- Leases and hire purchase contracts (SSAP21) -- Stock and long-term contracts (SSAP9) -- Taxation (SSAPs 5, 8, 15) -- Pension cost (SSAP 24) -- Post balance sheet and contingencies (SSAP 17, 18) -- Group accounts and associated companies (SSAPs 1, 14, 23, FRS 2) -- Foreing currency translation (SSAP 20) -- Earning per share (SSAP 3, 6, 25) -- Cash flow statements (FRS 1) -- Financial reporting - where next?.
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Disponibilidad
CodBarras Localización Piso Signatura Estado Categoría
111387Biblioteca Universidad Icesi2657/A375fDisponibleCol. General