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seventh edition Advanced Financial Accounting - EKSK
www.ek-sk.comAdvanced Financial Accounting Richard Lewis MSc, FCA Co-Director of the Centre for Higher Education Research and Information, Open University David PendrillBSc(Econ), MSc, FCA, CTA, LTCL Esmée Fairbairn Professor of Accounting and Financial Management,
seventh edition Advanced Financial Accounting - EKSK
ek-sk.comPreface xiii Part 1 · The framework of financial reporting 1 1The search for principles 3 2Sources of authority: the United Kingdom 23 3Sources of authority: the rise of international standards 42 4What is profit? 59 Part 2 · Financial reporting in practice 93 5Assets I 95 6Assets II 133 7 Liabilities 160 8 Financial instruments 176 9Substance over form and leases 205 ...