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Advanced Financial Accounting provides a comprehensive treatment of current financial reporting in the UK and is the leading textbook for second and third year courses in universities and also for advanced examinations of the professional accounting bodies. This new edition has been fully revised for developments in UK accounting over the last three years, including the issue of all new reporting standards up to and including FRS 15 together with financial reporting exposure drafts and discussion papers issued by the ASB.This edition is a major revision and now contains greater coverage standards issued by the International Accounting Standard Committee and includes discussion of controversial topics such as: the development of ASB draft statement of principles, and Accounting for deferred taxation Business Combinations. Chapters have been edited to reduce material of purely historical interest in order to allow greater coverage of the current regulatory framework and relevant controversies.