The Role of Interim Accounts and Preliminary Profit Announcements in Financial Reporting in the U.K. PDF Download

Author: M. H. C. Lunt
Publisher:
ISBN: 9780852913253
Category : Financial statements, Interim
Languages : en
Pages : 198

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Author: Canadian Institute of Chartered Accountants
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 212

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Book Description
From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.

Author: L. C. L. Skerratt
Publisher:
ISBN: 9781853554254
Category : Accounting
Languages : en
Pages : 310

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Book Description

Author: British Library. Lending Division
Publisher:
ISBN:
Category : Science
Languages : en
Pages : 402

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Book Description
Issue for Mar. 1981 contains index for Jan.-Mar. 1981 in microfiche form.

Author: Paul Gee
Publisher: Gulf Professional Publishing
ISBN: 9780406976628
Category : Business & Economics
Languages : en
Pages : 724

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Book Description
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.

Author: PricewaterhouseCoopers (Firm)
Publisher: A&C Black
ISBN: 1847669077
Category : Law
Languages : en
Pages : 313

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Book Description
UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both International Financial Reporting Standards (IFRS) and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared. Key updates from the previous edition (Manual of Accounting: Management Reports and Governance 2011) include updated chapters on business review and corporate governance, with many more illustrations and examples. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners, and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors, and auditors.

Author: Scott Henderson
Publisher: Pearson Higher Education AU
ISBN: 1486017983
Category : Business & Economics
Languages : en
Pages : 1029

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Book Description
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.

Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 986

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Book Description

Author: Dieter Ordelheide
Publisher: Springer
ISBN: 1349132330
Category : Business & Economics
Languages : en
Pages : 3322

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Book Description
Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Author: Peter Holgate
Publisher: Cambridge University Press
ISBN: 0521509785
Category : Business & Economics
Languages : en
Pages : 276

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Book Description
A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts.