You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
None
None
This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.
None
None
Indexes the Times, Sunday times and magazine, Times literary supplement, Times educational supplement, Times educational supplement Scotland, and the Times higher education supplement.
None
Advanced Financial Accounting 6eRichard Lewis and David PendrillAdvanced Financial Accounting provides a lively and comprehensive treatment of current financial reporting standards. The sixth edition retains the successful familiar structure and basic concepts of the previous editions, while being thoroughly updated to reflect the changes and developments that have occurred in UK accounting over the last few years. This major revision includes coverage of the issue of all reporting standards up to and including FRS 15, together with financial reporting exposure drafts and discussion papers issued by the ASB. The new edition also contains greater coverage of the standards issued by the International Accounting Standards Committee and discussion of controversial topics, including: ? the development of the ASB statement of principles? the continuing debate about the incorporation of current values in financial statements? the treatment of emerging forms of financial assets and liabilities including derivativesThe book provides both clear explanations and critical evaluations of current accounting practice, especially as found in the accounting standards, and relates them to the needs