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Advanced Financial Accounting is written for second and third year financial accounting courses on accounting or business studies degrees. It also provides extensive coverage of the syllabuses for the advanced papers in financial accounting and financial reporting of the ACCA, CIMA, ICAEW, ICAI and ICAS. Rigorous in its approach, Advanced Financial Accounting tackles the more complex issues of the subject in a lively and engaging mannner. Familiar in its structure and treatment of basic concepts, the seventh edition has, none the less, been thoroughly revised and updated to reflect recent and planned developments in financial reporting. Thus it explains the considerable changes which are scheduled to take place in the European Union during the next few years and the increasing importance of the International Accounting Standards. It also includes greater coverage of the International Standards and provides in depth discussion of such issues as accounting for financial instruments, deferred taxation and stock options as well as exploring the impact of the major changes which have occurred in the accounting treatment of pension costs. This leading text continues to provide both clear explanations and critical evaluations of current accounting practice, especially as found in national and international accounting standards, and relates them to the needs of users of financial statements.