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The Meaning of Company Accounts first appeared in 1971 and quickly
achieved recognition among managers, financial and non-financial
alike. It is now seen as the standard text in the subject. It aims
to help anyone using company accounts to gain a firm grasp of what
they mean and how they relate to business activities. Throughout
the book, ideas are developed in a logical, structured sequence,
involving a high degree of reader participation, while at the same
time being extremely flexible. The workbook approach, including
examples to be worked through, enables readers to achieve
understanding of topics they may previously have found difficult.
This eighth edition has been thoroughly revised to ensure that the
text and appendices are current. It includes up-to-date references
of both international and UK accounting standards.
Taking a concise approach to the key concepts of finance, this
textbook clearly focuses on the most relevant issues around
financial management, which will be of interest to business
managers, students and anyone who wishes to understand the basics
of finance. Covering cash and working capital, capital project
appraisal, risk and uncertainty, financial markets, the cost of
capital, mergers and acquisitions and valuation, financial concepts
are applied to the business world using real life examples. This
text is both international and contemporary in outlook, reflecting
the financial environment in which all businesses operate.
The Meaning of Company Accounts first appeared in 1971 and quickly
achieved recognition among managers, financial and non-financial
alike. It is now seen as the standard text in the subject. It aims
to help anyone using company accounts to gain a firm grasp of what
they mean and how they relate to business activities. This new
eighth edition has been thoroughly updated to ensure that examples
and appendix materials are relevant to the new accounting
standards. The Meaning of Company Accounts first appeared in 1971
and quickly achieved recognition among managers, financial and
non-financial alike. It is now seen as the standard text in the
subject. It aims to help anyone using company accounts to gain a
firm grasp of what they mean and how they relate to business
activities. Throughout the book, ideas are developed in a logical,
structured sequence, involving a high degree of reader
participation, while at the same time being extremely flexible. The
workbook approach, including examples to be worked through, enables
readers to achieve understanding of topics they may previously have
found difficult. and appendices are current. It includes up-to-date
references of both international and UK accounting standards.
Statements of standard accounting practice (SSAPs) should be
limited to disclosure requirements for listed companies and should
not attempt to prescribe rules on measurement. There is little
evidence that the growth of standards has produced any measurable
benefits to the public.
In Unshackling Accountants, Professor D R Myddelton of Cranfield
School of Management looks at the history of and the arguments for
and against detailed accounting standards. Myddelton concludes
that, while there may be a case for the accounting profession to
develop voluntary guidelines, the imposition of rigid standards is
likely to prevent the art of accounting from evolving. Myddelton
believes that the argument that more regulation and more uniformity
are necessary to avoid scandals such as those at Enron and WorldCom
is flawed. He argues that those scandals happened at a time when
accounting practices were more regulated than ever before and in
jurisdictions where practices were laid down in the greatest
detail. Very often, in fact, bad practice is imposed by regulation
and accounting standards.
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