Financial Reporting: The theoretical and regulatory framework

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This book is about financial reporting and it is about how an accountant should report to people outside a business about the financial events of that business. The presentation is divided into three parts. The first is concerned with ideas and the authors consider the basic questions about what an accountant is doing, and for whom. The second section aims to provide a basic legal framework and the third considers what is known as a basic legal framework. The book assumes some previous introduction to accounting, particularly in the way part one is organized. Some of the first part is intended as a revision and deepening of previous studies. However very little technical knowledge and ability is assumed. The book will be suitable for professional students taking financial accounting examinations. Its coverage is central to the Regulatory Framework of Accounting paper in the level two exams of the Chartered Association of Certified Accountants, and will be a useful input into the level three Financial Accounting paper. The book is also intended to be of use on the second and third years of degree courses in accounting and on business studies courses for students choosing the accounting options. An introduction is provided to all aspects of financial reporting and its options.