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Palgrave Macmillan

UK GAAP

  • Book
  • © 1992

Overview

Authors:
  1. Mike Davies

    1. Ernst & Young, USA

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  2. Ron Paterson

    1. Ernst & Young, USA

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    You can also search for this author in PubMed   Google Scholar

  3. Allister Wilson

    1. Ernst & Young, USA

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About this book

Discusses all aspects of GAAP: the theoretical background of each topic, the development of each SSAP, detailed practical analysis and interpretation of the requirements of each SSAP, comparison with FASB and IASC requirements, discussion of related Companies Act and Stock Exchange requirements

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Table of contents (26 chapters)

  1. Front Matter

    Pages i-xlvii
    Download chapter PDF

  2. The development of UK GAAP

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 1-28

  3. The quest for a conceptual framework for financial reporting

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 29-97

  4. Revenue recognition

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 99-141

  5. Group financial statements

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 143-312

  6. Foreign currencies

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 313-436

  7. Fixed assets and depreciation

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 437-523

  8. Investment properties

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 525-543

  9. Investments

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 545-566

  10. Research and development

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 567-585

  11. Capitalisation of borrowing costs

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 587-626

  12. Stocks and long-term contracts

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 627-676

  13. Capital instruments

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 677-743

  14. Off balance sheet transactions

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 745-803

  15. Leases and hire purchase contracts

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 805-859

  16. Government grants

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 861-872

  17. Segmental reporting

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 873-916

  18. Pension costs

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 917-999

  19. Taxation

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 1001-1066

  20. Reporting of financial performance

    • Mike Davies, Ron Paterson, Allister Wilson
    Pages 1067-1121
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Authors and Affiliations

  • Ernst & Young, USA

    Mike Davies, Ron Paterson, Allister Wilson

Bibliographic Information

  • Book Title: UK GAAP

  • Authors: Mike Davies, Ron Paterson, Allister Wilson

  • DOI: https://doi.org/10.1007/978-1-349-12998-0

  • Publisher: Palgrave Macmillan London

  • eBook Packages: Palgrave Business & Management Collection, Business and Management (R0)

  • Copyright Information: Palgrave Macmillan, a division of Macmillan Publishers Limited 1992

  • eBook ISBN: 978-1-349-12998-0Published: 18 June 1992

  • Edition Number: 1

  • Number of Pages: XCIV, 1502

  • Topics: Accounting/Auditing

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