000			03095cam a2200313 a 4500
999			_c6970 _d6970
001			41659207
005			20201102153912.0
008			990706s2000 enka 001 0 eng d
020			_a0273638173
040			_aUKM _cUKM _dDGU _dWSU _erda
082	0	4	_a657.96 _221 _bS.T.C
100	1		_aSutton, Tim. _eauthor
245	1	0	_aCorporate financial accounting and reporting / _cTim Sutton.
264		1	_aHarlow : _bFinancial Times, _c2000.
300			_axiii, 754 pages : _billustrations ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes index.
505	0		_aPART I: FOUNDATIONS 1. Financial Accounting: An Overview 2. The Balance Sheet: a Financial Picture of the Firm 3. The Income Statement 4. Accounting Records: Structure and Terminology 5. Accrual Adjustments & Financial Statement Preparation 6. The Financial Statements and the Annual Report PART II: THE HOUSE OF ACCOUNTING 7. Key Conceptual Issues in Financial Accounting 8. Fixed Assets, Tangible and Intangible Part 1. Core Issues Part 2. Specialised Topics Part 3. Fixed Assets and Financial Statement Analysis 9. Inventories 10. Recognition of Revenue and Valuation of Receivables Part 1. Core Issues Part 2. Specialised Topics Part 3. Revenues, Receivables, & Financial Statement Analysis 11. Liabilities, On and Off Balance Sheet Part 1. General Issues Part 2. Long-Term Debt Part 3. Leasing / Types of Lease / Lessee Accounting Part 4. Liabilities and Financial Statement Analysis 12. Shareholders' Equity Part 1. Core Issues Part 2. Specialised Topics Part 3. Shareholders' Equity & Financial Statement Analysis 13. Financial Investments Part 1. Core Issues Part 2. Specialised Topics Part 3. Disclosure & Analysis of Financial Investments 14. Equity Method of Accounting and Consolidations Part 1. Core Issues Part 2. Specialised Topics Part 3. Consolidated Accounts & Financial Statement Analysis 15. Transactions and Operations in Foreign Currencies 16. Employment Costs 17. Accounting for Corporate Income Taxes Part 1. Core Issues Part 2. Deferred Tax Accounting: Extensions Part 3. Income Taxes and Financial Statement Analysis PART III: PERSPECTIVES 18. The Cash Flow Statement Revisited Part 1. Cash Flow Analysis: Benefits to Investors Part 2. Specialised Topics 19. Financial Statement Analysis: Basic Framework 20. Financial Statement Analysis: Extensions Part 1. Problem Areas Part 2. Accounting Quality 21. Future Directions in Financial Accounting & Reporting
520			_aThis text covers financial accounting and reporting internationally. It is orientated towards the analysis and interpretation of accounting information. The legal framework is based on that of the EU, and the International Accounting Standards provide a unifying theme for the accounting framework.
650		0	_aCorporations _xAccounting.
650		0	_aCorporation reports.
650		4	_aCorporation reports.
650		4	_aInternational business enterprises _xAccounting.
942			_cBK _2ddc