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Titlebook: UK GAAP; Generally Accepted A Mike Davies,Ron Paterson,Allister Wilson Book 1997 Palgrave Macmillan, a division of Macmillan Publishers Lim

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书目名称UK GAAP
副标题Generally Accepted A
编辑Mike Davies,Ron Paterson,Allister Wilson
视频video
图书封面Titlebook: UK GAAP; Generally Accepted A Mike Davies,Ron Paterson,Allister Wilson Book 1997 Palgrave Macmillan, a division of Macmillan Publishers Lim
描述Most companies have to produce year-end accounts.UK GAAPis an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
出版日期Book 1997
关键词accounting; corporate governance; research & development (R&D)
版次1
doihttps://doi.org/10.1007/978-1-349-13819-7
isbn_ebook978-1-349-13819-7
copyrightPalgrave Macmillan, a division of Macmillan Publishers Limited 1997
The information of publication is updating

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Consolidated accounts,ing the net assets and activities of subsidiaries held by the holding company as if they were part of the holding company’s own net assets and activities; the overall aim is to present the results and state of affairs of the group as if they were those of a single entity.
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Business combinations and disposals,e prepared, what entities should be considered to be part of the group for the purposes of inclusion therein, and how such entities should be dealt with in the consolidated accounts. This chapter deals with those situations where the group structure changes, through entities either joining or leaving the group.
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Capitalisation of borrowing costs,uction of an asset should or should not be capitalised. This issue was referred to in company law for the first time in 1981, with the Companies Act 1981 permitting the inclusion of interest in the production cost of an asset.
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accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.978-1-349-13819-7
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Research and development,There are essentially four possible methods of accounting for research and development expenditure. These are as follows:
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