Spicer and Pegler s Financial Reporting for Business and Practice
2004 is the definitive text on financial accounting. First
published over ninety years ago as Spicer and Pegler s Book-Keeping
and Accounts, this title centres on the needs of corporate
financial professionals, smaller practitioners or students looking
for a convenient and practical reporting handbook.
This book contains worked examples and illustrations from published
accounts of small and medium-sized enterprises, giving a clear
insight into the most recent developments. The new edition includes
an update on IAS developments, and deals with the Accounting
Standard Board s programme for converging UK GAAP with IAS. Whilst
listed companies are required to adopt IAS in 2005, many UK
companies will continue to adopt UK GAAP for some years. This
edition provides a detailed update on UK GAAP. The chapter on
revenue recognition has been updated to cover recent developments
such as Application Note G to FRS 5.
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