内容

目次

Part 1 The framework for financial reporting; sources of authority;what is profit?. Part 2 Financial reporting in practice: assets -tangible and intangible; liabilities and related issues; off and on thebalance sheet; taxation; business combinations and goodwill;investments, associates and groups; accounting for overseasinvolvement; expansion of the annual report; capital reorganization,reduction and reconstruction. Part 3 Interpretation and valuation:interpretation of accounts; the valuation of securities and businesses.Part 4 Accounting for inflation: accounting for inflation; current costaccounting introduced; current cost accounting - the ASC Handbook;beyond current cost accounting.