Accounting standards

著者

書誌事項

Accounting standards

John Blake

Pitman, 1991

3rd ed.

大学図書館所蔵 件 / 全13件

この図書・雑誌をさがす

注記

Previous ed.: London : Longman, 1981

Includes index

内容説明・目次

内容説明

This is designed for professional accountancy students at Level 2 (ACCA paper 2.8 Regulatory Framework of Accounting) or taking the Advanced Financial Accounting papers set by CIMA at stage 3 & 4 and by ACCA at level 3. It is also aimed at students on degree courses in universities and polytechnics. It has been fully updated to include recently introduced standards and changes to existing statements of standard accounting practice. Particular emphasis is given to the controversy attached to each standard, so that an understanding is gained of the way in which rules have developed. Questions taken from professional examination papers are included so that practical application of the accounting framework to computational problems can be practised.

目次

  • Origin and development of the accounting standards program
  • SSAP1 3
  • SSAP 2 - SSAP 6
  • SSAP 9
  • SSAP 12
  • SSAP 13 - SSAP 25 international accounting standards
  • ED 45 / EDs 42 and 46
  • revew of two types of SORP.

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