Financial Reporting for Business and Practice 2004: Spicer and Pegler's Book-keeping and Accounts

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Gulf Professional Publishing, Aug 29, 2004 - Business & Economics - 695 pages

Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments.

This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies.

This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.

 

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Contents

The UK regulatory framework
8
Convergence with International Accounting Standards
33
Statements of principles and accounting policies
56
Financial performance statements FRS 3
102
Reporting the substance of transactions
121
Tangible fixed assets
141
Intangible fixed assets
168
Current Assets
180
Partnership accounts
382
Limited liability partnerships
419
Consolidated accounts basics
431
FRS 2 Accounting for subsidiary undertakings
463
Acquisitions accounting fair values acquisitions and disposals
476
Consolidated accounts merger accounting
503
Accounting for fixed asset investments including associates
509
Accounting for overseas operations
531

Accounting for liabilities and provisions basic considerations
206
Hire purchase and leasing
218
G ANALYSIS OF ACCOUNTS
220
Shareholders funds basic considerations
250
Financial instruments
263
Taxation including deferred tax
277
Retirement benefits
293
Sharebased payment
321
Directors remuneration and share disclosures
343
Related party transactions contingencies commitments
349
Accounting for small and mediumsized companies
365
UK Listing Authority requirements
555
Other reporting issues for listed companies
579
Financial Reporting Review Panel
587
Interpretation of accounts
595
Earnings per share
611
Cash flow statements
621
segmental reporting
641
Key dates
649
Summary of FRRP Press Notices referring to financial
657
Useful website addresses
665
Copyright

Common terms and phrases

Bibliographic information