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Touche Ross Financial Reporting and Accounting Manual 4th ed


ISBN13: 9780406028839
ISBN: 0406028834
Published: March 1994
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print



Out Of Print
A manual for all who are engaged in the preparation and review of published accounts. It is fully illustrated with worked examples, indicating the methods and the wording that may be used in appropriate cases. This edition brings the ""Manual"" fully up to date with the provisions of the Companies Act 1989 as well as with new FRSs and FREDs issued since the previous edition appeared in 1990.

Contents:
Accounting requirements and their enforcement
the ASB's "Statement of Principles"
preparation, filing and publishing of financial statements
general requirements as to financial statements
documents accompanying the financial statements
corporate governance statements
profit and loss account
statements of total recognised gains and losses
balance sheet - general
balance sheet - fixed assets
balance sheet - current assets
balance sheet - liabilities and provisions
balance sheet - share capital and reserves
cash flow statements
segmental reporting
other general disclosure requirements
post balance sheet events and contingencies
consolidation
foreign currency transactions
taxation
reporting the substance of transactions
leasing
pension costs
government grants
related party transactions including directors' loans
company requirements concerning share capital and distributions
small and medium-sized company accounts
abbreviated accounts
summary financial statements
interim financial reports
reports on audited financial statements
other audit reports
special reports required by companies legisaltion
other special reports
reports on unaudited financial statements
model report and financial statements.