内容

目次

The development of UK GAAP; the quest for a conceptual framework forfinancial reporting; revenue recognition; group financial statements;foreign currencies; fixed assets and depreciation; investmentproperties; investments; research and development; capitalisation ofborrowing costs; stocks and long-term contracts; capital instruments;off-balance sheet transactions; leases and hire purchase contracts;government grants; segmental reporting; pension costs; taxation;reporting of financial performance; earnings per share; post balancesheet events; contingencies; cash flow statements; related partiesdirectors' and officers' loans and transactions; directors'remuneration. Appendix: specimen financial statements.