Advanced Financial Accounting

Advanced Financial Accounting 6eRichard Lewis and David PendrillAdvanced Financial Accounting provides a lively and comprehensive treatment of current financial reporting standards. The sixth edition retains the successful familiar structure and basic concepts of the previous editions, while being thoroughly updated to reflect the changes and developments that have occurred in UK accounting over the last few years. This major revision includes coverage of the issue of all reporting standards up to and including FRS 15, together with financial reporting exposure drafts and discussion papers issued by the ASB. The new edition also contains greater coverage of the standards issued by the International Accounting Standards Committee and discussion of controversial topics, including: ? the development of the ASB statement of principles? the continuing debate about the incorporation of current values in financial statements? the treatment of emerging forms of financial assets and liabilities including derivativesThe book provides both clear explanations and critical evaluations of current accounting practice, especially as found in the accounting standards, and relates them to the needs