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advanced financial accounting
Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published under the Pitman imprint 1981 Second edition published 1985 Third edition published 1991 Fourth edition published 1994 Fifth edition published under the Financial Times Pitman Publishing imprint 1996 Sixth edition published under the Financial Times Prentice Hall imprint 2000 Seventh edition published 2004 © Richard Lewis, David Pendrill and David S. Simon 1981, 1985 © Richard Lewis and David Pendrill 1991, 1994, 1996, 2000, 2004 The rights of Richard Lewis and David Pendrill to be identified as authors of this work have been asserted by the authors in accordance with the Copyright, Designs, and Patents Act 1988. All rights reserved; no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road, London W1T 4LP. ISBN 0 273 65849 2 British Library Cataloguing-in-Publication Data A catalogue record for this book can be obtained from the British Library. 10 9 8 7 6 5 4 3 2 1 08 07 06 05 04 Typeset in 10/12pt Minion by 30. Printed and bound in Great Britain by Bell and Bain Ltd, Glasgow. The publisher’s policy is to use paper manufactured from sustainable forests.
Part 1 · The framework of financial reporting 1
1 The search for principles
2 Sources of authority: the United Kingdom
3 Sources of authority: the rise of international standards
4 What is profit?
Part 2 · Financial reporting in practice
5 Assets I
6 Assets II
8 Financial instruments
9 Substance over form and leases
10 Pension costs
11 Reporting financial performance
12 Taxation: current and deferred
13 Business combinations and goodwill
14 Investments and groups
15 Associates and joint ventures
16 Overseas involvement
17 Expansion of the annual report
18 Capital reorganisation, reduction and reconstruction
Part 3 · Accounting and price changes
19 Accounting for price changes
20 Current cost accounting
21 Beyond current cost accounting
In this chapter we first introduce the subject matter of the book and explore the role of
accounting theory before turning to some of the attempts which have been made to construct
a conceptual framework for financial reporting. We examine the ongoing US
Conceptual Framework Project and the International Accounting Standards Board (IASB)
Framework for the Preparation and Presentation of Financial Statements before concentrating
on the work of the UK Accounting Standards Board (ASB) that led to the publication of
its Statement of Principles for Financial Reporting in December 1999.
advanced financial accounting topics
● Making Corporate Reports Valuable, Discussion Document by the Research Committee
of the Institute of Chartered Accountants of Scotland (ICAS), edited by Peter N.
McMonnies, Kogan Page, London, 1988.
● Framework for the Preparation and Presentation of Financial Statements, International
Accounting Standards Committee (IASC), London, 1989 and, subsequently, adopted by
the International Accounting Standards Board (IASB) in April 2001.
● Guidelines for Financial Reporting Standards, Report to the Research Board of the Institute
of Chartered Accountants in England and Wales by Professor David Solomons, Institute
of Chartered Accountants in England and Wales (ICAEW), London, 1989.
● The Future Shape of Financial Reports, Discussion paper by the ICAEW Research
Committee and the ICAS Research Board, 1991.
● Statement of Principles for Financial Reporting, ASB, London, December 1999.
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