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雷达卡
Author: Pauline Weetman
Product details
Paperback: 852 pages
Publisher: Trans-Atlantic Publications, Inc.; 7 edition (November 2, 2015)
Language: English
ISBN-10: 1292086599
ISBN-13: 978-1292086590
Product Dimensions: 7.8 x 1.1 x 10.5 inches
This book uses the international Conceptual Framework and International Financial
Reporting Standards (IFRS) as its primary focus. It enables students in their early
stages of study to understand and analyse the published annual reports and financial
statements of our largest businesses and public sector institutions. IFRS are now
applied in many aspects of government, local authority and other public sector
accounting. Where relevant it also refers to the approach used in small and mediumsized
businesses where the traditions of UK GAAP continue to be applied.
The book is written for the first level of undergraduate degree study in accounting and
business studies, or equivalent introductory accounting courses for any professional
training where an understanding of accounting is a basic requirement. While UK
listed companies apply IFRS in their published financial statements, the remainder of
the annual report is governed by UK-based regulations and codes. All UK companies
operate under the Companies Act 2006. Their annual reports are influenced by the
regulatory process applied to listed companies in the UK. This seventh edition is
thoroughly revised to reflect these regulatory changes, particularly the restructuring
of the Financial Reporting Council to take responsibility for the standards previously
issued by the UK Accounting Standards Board, and the introduction of the strategic
report.
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