Published by FT Publishing International (July 21, 2011) © 2011
Geoffrey Holmes | Alan Sugden | Paul GeePreface
Publisher's acknowledgements
Chapter 1 - Overview of the regulatory scene
Chapter 2 - International Financial Reporting Standards (IFRS) overview
Chapter 3 - Accounting principles
Chapter 4 - The annual report
Chapter 5 - Chairman's statement and the operating and financial review
Chapter 6 - Corporate governance and the auditors' report
Chapter 7 - The profit and loss account: overall structure
Chapter 8 - The profit and loss account: turnover and revenue recognition
Chapter 9 - The profit and loss account: further disclosure areas
Chapter 10 - The profit and loss account: interpretation, ratio analysis, segmental analysis and earnings per share
Chapter 11 - Equity statements, dividends and prior period adjustments
Chapter 12 - Balance sheet: an introduction
Chapter 13 - Tangible fixed assets
Chapter 14 - Intangible fixed assets
Chapter 15 - Fixed asset investments
Chapter 16 - Stocks and long-term contracts
Chapter 17 - Debtors and other receivables
Chapter 18 - Current asset investments; cash at bank and in hand
Chapter 19 - Creditors and provisions
Chapter 20 - Tax in the balance sheet
Chapter 21 - Bank loans and overdrafts
Chapter 22 - Loan capital
Chapter 23 - Derivatives and other financial instruments
Chapter 24 - Equity share capital and reserves
Chapter 25 - Balance sheet disclosures
Chapter 26 - Cash flow statements
Chapter 27 - Financial Reporting for SMEs (small and medium-sized entities)
Chapter 28 - Group accounts, acquisitions and mergers
Chapter 29 - Joint ventures, associates and foreign operations
Chapter 30 - Historical summaries, ratios and trends
Chapter 31 - Inflation
Chapter 32 - Half-yearly reports (Interim reports)
Chapter 33 - UK GAAP and IFRS compared
Chapter 34 - Adopting IFRS for the first time
Chapter 35 - Putting it all together
Appendix 1 UK GAAP: Current Financial Reporting Standards and Exposure Drafts
Appendix 2 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
Appendix 3 Useful website addresses
Appendix 4 Present value
Appendix 5 Retail Price Indices since 1950
Index