Accounting Theory and Practice

Fülszöveg

Accounting Theory and Practice has consistently proved to be one of the most popular introductory accounting textbooks available. It is the only book at this level which successfully integrates financial and management accounting. Now in its fourth edition, the text has been fully updated In line with current developments in accounting. The text has been amended in order to cover the most recent research, changes in legislation (including the provisions of the Companies Act 1989) and the relevant accounting standards, exposure drafts and technical releases such as those on depreciation and brands.
Part I A Theoretical Framework has been updated to include the latest conceptual frameworks.
Part II Financial Accounting includes a new chapter on Standardized Charts of Accounts in response to the changes sei for the European Community after 1992.
Part III Financial Reporting - Alternative Valuation Approaches takes account of the retreat from current cost accounting as a mandatory... Tovább

Fülszöveg

Accounting Theory and Practice has consistently proved to be one of the most popular introductory accounting textbooks available. It is the only book at this level which successfully integrates financial and management accounting. Now in its fourth edition, the text has been fully updated In line with current developments in accounting. The text has been amended in order to cover the most recent research, changes in legislation (including the provisions of the Companies Act 1989) and the relevant accounting standards, exposure drafts and technical releases such as those on depreciation and brands.
Part I A Theoretical Framework has been updated to include the latest conceptual frameworks.
Part II Financial Accounting includes a new chapter on Standardized Charts of Accounts in response to the changes sei for the European Community after 1992.
Part III Financial Reporting - Alternative Valuation Approaches takes account of the retreat from current cost accounting as a mandatory requirement for published accounts.
Part IV Financial Reporting - Extending The Disclosure of Information includes recently issued conceptual frameworks, such as lASC (1989) and changes introduced to the standard setting process following the Gearing Report. The text also takes account of recently issued standards and the coverage of social responsibility accounting has been extended to include recent surveys and concerns for environmental issues.
Part V Planning and Control includes discussion of new developments such as JIT accounting, activity costing, target costing and target pricing.
In this new edition additional short questions and answers to the longer computational-type have been provided. Most chapters have questions and problems, the answers to which are available in a separate Solutions Manual. Vissza