Advanced financial accounting [Book /]
Richard Lewis and David Pendrill.
- 6th ed.
- Harlow, England : Financial Times/Prentice Hall, 2000.
- x, 677 p. ; : ill ; 25 cm.
Includes bibliographical references and index.
Pt. 1. The Framework of Financial Reporting. 1. The search for principles. 2. Sources of authority. 3. What is profit? -- Pt. 2. Financial Reporting in Practice. 4. Assets. 5. Liabilities and related issues. 6. Financial statements - form and content. 7. Taxation: current and deferred. 8. Business combinations and goodwill. 9. Investments, groups, associates and joint ventures. 10. Overseas involvement. 11. Expansion of the annual report. 12. Capital reorganisation, reduction and reconstruction -- Pt. 3. Interpretation and Valuation. 13. Interpretation of financial statements. 14. The valuation of securities and businesses -- Pt. 4. Accounting and Price Changes. 15. Accounting for inflation. 16. Current cost accounting introduced. 17. Current cost accounting developed. 18. Beyond current cost accounting.