Financial Reporting UK Standards : For May and November 2004 Exams (Cima Official Study System: Intermediate Level (2004 Exams)) -- looseleaf / ring b (4REV ED)

Financial Reporting UK Standards : For May and November 2004 Exams (Cima Official Study System: Intermediate Level (2004 Exams)) -- looseleaf / ring b (4REV ED)

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Full Description


The fourth edition of CIMA's Official Study Systems is published by Elsevier on behalf of CIMA. Key sections of the 2004 Study Systems are again written by examiners so each text fully reflects what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2004 Study Systems provide complete study material for the May and November 2004 exams. The new edition maintains the popular loose-leaf format and contains topic summaries and recommended reading articles from a range of journals. CIMA's Study Systems are the only books with past papers and examiners answers. Nov 2002 and May 2003 Q&As are included in this edition.

Contents

The CIMA Study System; Syllabus Infomation; Financial Reporting Frameworks; Financial Reporting in an Environment of Price Changes; Reporting Financial Performance I; Reporting Financial Performance II; Capital and Financial Instruments; Tangible Fixed Assets; Goodwill and Intangible Assets; Impairment; Developments in Financial Reporting; The Consolidated Balance Sheet I; The Consolidated Balance Sheet II; The Consolidated Profit and Loss Account; Associates and Joint Ventures; Complex Group Structures; Acquisitions in the Accounting Period; Disposals in the Accounting Period; Business Reorganisations; Foreign Currency Transactions; The Consolidated Cash-flow Statement; Interpretation and Analysis of Financial Statements; Preparing for the Examination; November 2002 Examination Paper; May 2003 Examination Paper; Index.