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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Fixed assets and depreciation,ially be recognised? How should its cost be measured? How should it be depreciated? When should it be regarded as not fully recoverable? Worse, a new and confusing dimension is added to these and other problems if management decides to revalue the asset rather than continuing to carry it on the basis of its historical cost.

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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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The quest for a conceptual framework for financial reporting,r field of enquiry. In terms of financial reporting, these theoretical principles provide the basis for both the development of new reporting practices and the evaluation of existing ones. Since the financial reporting process is concerned with the provision of information that is useful in making b

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Revenue recognition,d services from the enterprise. For this reason, the concept of revenue has normally been associated with specific accounting procedures which were primarily directed towards determining the timing and measurement of revenue in the context of the historical cost double-entry system. For example, APB

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Corporate governance and the OFR, the standard of financial reporting and accountability. These concerns centred around an apparent low level of confidence both in financial reporting and in the ability of auditors to provide the safeguards which the users of company annual reports sought and expected. The factors underlying these

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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 leavin