内容

目次

Accounting requirements and their enforcement; the ASB's statement ofprinciples; preparation, filing and publishing of financial statements;general requirements as to financial statements; documents accompanying thefinancial statements; corporate governance disclosures; director'sremuneration; profit and loss account; earnings per share; statement oftotal; recognised gains and losses; balance sheet - general; balance sheet -fixed assets; balance sheet - current assets; balance sheet - liabilities,provisions and contingencies; balance sheet - share capital and reserves;cash flow statements; segmental information; other general disclosurerequirements, including derivatives; post balance sheet events;consolidation; associates and joint ventures; foreign currency transactions;taxation reporting the substance of transactions; leasing; pension costs;government grants; related party transactions including directors' loans;requirements concerning share capital and distributions; small and mediumsized companies; abbreviated accounts; summary financial statements;preliminary announcements; summary financial statements; interim financialreports; reports on audited financial statements; reports on listedcompanies; reports on the appropriateness of the going concern basis; otheraudit reports; special reports required by companies legislation; otherspecial reports; reports on unaudited financial statements; model accountsand financial statements.