Advanced financial accounting - Richard Lewis

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 o;A new Advanced Financial Accounting website provides a means of keeping the book up-to-date for both adopting lecturers and students.Advanced Financial Accounting is written for second and third year financial accounting courses on accounting or business studies degrees. It also provides extensive coverage of the syllabuses for the advanced papers in financial accounting and financial reporting of the CACAO, CIA, ICU, ICI and ICUs.Richard Lewis MSc FBA is the Associate Chancellor of the United States Open University and was previously Pro Vice Chancellor of the Open University. He was formerly Sir Julian Hog Professor of Accounting at the University of Wales, Aberystwyth, a visiting professor at the University of Washington, Seattle and head of the accountancy and taxation department at London Guildhall University. 'David Pendrill BSc(Econ), MSc, FCA, ATII, LTCL is the Esmee (NEED ACUTE ACCENT ON FIRST e) Fairbairn Professor of Accounting and Financial Management at the University of Buckingham. He was formerly a senior lecturer in Accountancy at University College Cardiff and has held visiting professorships at the University of Saskatchewan