Contents

pp v-viii

Acknowledgements

pp ix-ix

Glossary of terms

pp x-xvi

Part I - The accounting environment

pp 1-2

1 - Introduction

pp 3-11

2 - UK GAAP and international harmonisation

pp 12-21

3 - The legal framework for accounting

pp 22-47

4 - Substance over form

pp 48-55

5 - The accounting profession and the regulatory framework for accounting and auditing

pp 56-63

6 - Communicating accounting information

pp 64-68

7 - Current trends in accounting

pp 69-74

Part II - Some specifics

pp 75-76

8 - Individual entity accounts and consolidated accounts

pp 77-90

9 - Mergers and acquisitions

pp 91-109

10 - Interaction of accounting with tax

pp 110-116

11 - Assets

pp 117-121

12 - Liabilities

pp 122-127

13 - Leases

pp 128-137

14 - Pensions

pp 138-143

15 - Financial instruments, including capital instruments

pp 144-159

16 - Realised and distributable profits

pp 160-173

17 - Disclosures in published accounts

pp 174-184

18 - Use of financial information in contracts and agreements

pp 185-192

Appendices

pp 193-194

1 - List of UK accounting standards (SSAPs and FRSs), Statements and UITF Abstracts

pp 195-197

2 - List of international accounting standards (IASs and IFRSs) and IFRIC interpretations

pp 198-200

Index

pp 201-209