Accounting standards
Author(s)
Bibliographic Information
Accounting standards
Pitman, 1991
3rd ed.
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Note
Previous ed.: London : Longman, 1981
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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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