内容

目次

The Development of UK GAAP - The Quest for a Conceptual Framework forFinancial Reporting - Revenue Recognition - Corporate Governance -Consolidated Accounts - Business Combinations and Disposals -Associates and Joint Ventures - Foreign Currencies - Fixed Assets andDepreciation - Investment Properties - Investments - Research andDevelopment - Capitalisation of Borrowing Costs - Stocks and Long TermContracts - Capital Instruments - Off-Balance Sheet Transactions -Leases and Hire Purchase Contracts - Government Grants - SegmentalReporting - Pension Costs - Taxation - Reporting Financial Performance- Earnings Per Share - Post Balance Sheet Events - Contingencies -Statements of Cash and Funds Flow - Related Parties - Directors' andOfficers' Loans and Transactions - Directors' Remuneration - InterimAccounts - Appendix: Specimen Financial Statements