Survey of published accounts, 1968-1969: methods of financial reporting used by 300 major British companies
Institute of Chartered Accountants, in England & Wales (General Educational Trust), 1970 - Business & Economics - 130 pages
What people are saying - Write a review
We haven't found any reviews in the usual places.
List of Tables
Section 12 Balance sheet grouping 13 Reserves 14 Presentation of statements of ﬁxed assets other than investments 15 Treatment of investment grants...
11 other sections not shown
30th September 31st December 31st March Accountants in England acquisition adjustments analyses arising on consolidation associated companies attributable balance sheet basis of computation book amount book value capital employed capital reserves Chartered Accountants classes of business Companies Act companies included companies showed company’s contingent liabilities corporation tax current assets current liabilities deducted deﬁnition depreciation dividends equity share Example Extract from directors Extract from notes ﬁgures ﬁnancial fixed assets Freehold funds goodwill arising holding company Institute of Chartered investment grants issued Lesney Products loss account market value movements on reserves Number of companies Number of instances Ordinary Shares paragraph proﬁt and loss proﬁt or loss quoted investments rates realisable value referred Retained Profits revaluation revenue reserves Rowntree Mackintosh share capital share premium Share Premium Account shareholders shown signiﬁcant speciﬁc st December statement subsidiary companies summarises surplus survey Table tax equalisation trading turnover United Kingdom unquoted