000 01618cam a22003018a 4500
001 2009037090
003 DLC
005 20200321020001.0
008 090917s2010 nju b 001 0 eng
010 _a 2009037090
020 _a9780470695036 (pbk.)
020 _a047069503X
040 _aDLC
_cDLC
050 0 0 _aHF5681.B2
_bD78 2010
082 0 0 _a657.3
_222
100 1 _aDunn, John,
_d1959-
245 1 0 _aFinancial reporting and analysis /
_cJohn Dunn.
260 _aHoboken, N.J. :
_bWiley,
_c2010.
300 _a
xii, 380 p. :
_bill. (chiefly col.) ;
_c24 cm.
504 _aIncludes bibliographical references and index.
505 0 _aPublished accounts -- Overview of regulation -- Form and content of an annual report -- Academic research and reporting regulation -- The conceptual framework -- Reporting tax -- Reporting earnings and earnings quality -- Accounting for property, plant and equipment -- Accounting for intangibles -- Accounting for inventory -- Accounting for liabilities -- Introduction to consolidation -- The mechanics of consolidation -- In summary.
520 _aThe book describes the logic and history of the development of accounting standards , enabling the reader to fully appreciate the effects of these rules. It covers the mechanics of applying the rules but it also examines the compromises and loopholes that have arisen because of the political processes inherent in the standard setting processes.
590 _aopc 12/06/13
591 _aLoans
650 0 _aFinancial statements.
650 0 _aCorporations
_xAccounting.
942 _2ddc
_cBOOK
_01
999 _c261
_d261