Acca Study Text: Level 3 Paper 3.1 - Advanced Financial Accounting (8/90)

Acca Study Text: Level 3 Paper 3.1 - Advanced Financial Accounting (8/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Chartered Association of Certified Accountants (ACCA), this covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions.
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Product details

  • Paperback | 628 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862774039
  • 9780862774035

Table of contents

Part 1 Developments in accounting practice: statutory requirements; accounting concepts, bases and policies; fixed assets and depreciation; extraordinary items and prior year adjustments; stocks and long-term contracts; accounting for research and development; the accounting treatment of geovernment grants; accounting for deferred tax; the treatment of taxation under the imputation system; accounting for value added tax; accounting for post balance sheet events; accounting for contingencies; accounting for goodwill; accounting for leases and hire purchase contracts; pension schemes and pension costs; proposed additional disclosures; statments of source and application of funds; accounting by charities; stock exchange requirements. Part 2 Theoretical framework: profit determination; the need for inflation accounting - background and history 1945-1989; current purchasing power accounting; current cost accounting; the handbook - accounting for changing prices. Part 3 Valuation of business: stock market ratios; share valuations and business combinations; prospectuses and offer for sale. Part 4 Reconstruction/merger/combination: group acconts; accounting for acquisitions and mergers; accounting for associated companies; the EC Seventh directive; foreign currency translation; capital reducitons and reconstructions. Part 5 Analysis: interpretation of accounts; additional statements - value added statements, employment reports.
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