Advanced Financial Accounting. (Richard LewisMSc)

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Advanced Financial Accounting. Richard LewisMSc
Daftar Isi
Part 1 · The framework of financial reporting
1 The search for principles
2 Sources of authority: the United Kingdom
3 Sources of authority: the rise of international standards
4 What is profit?

Part 2 · Financial reporting in practice
5 Assets I
6 Assets II
7 Liabilities
8 Financial instruments
9 Substance over form and leases
10 Pension costs
11 Reporting financial performance
12 Taxation: current and deferred
13 Business combinations and goodwill
14 Investments and groups
15 Associates and joint ventures
16 Overseas involvement
17 Expansion of the annual report
18 Capital reorganisation, reduction and reconstruction

Part 3 · Accounting and price changes
19 Accounting for price changes
20 Current cost accounting
21 Beyond current cost accounting

Index 

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