Accounting standards
著者
書誌事項
Accounting standards
Pitman Publishing, 1997
6th ed
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注記
Includes index
内容説明・目次
内容説明
This text is a comprehensive guide to all current UK accounting standards and is aimed at undergraduate and professional students at intermediate level. Each chapter gives a full introduction to the standard under scrutiny, with a clear analysis of its nature and purposes. Worked examples are included at regular intervals to show how theory is applied and to improve skills in examination techniques. Questions and solutions are also supplied for this purpose.
目次
*Preface *Acknowledgements *The Origins and Development of the Accounting Standards Programme *FRS 1: Cash Flow Statements *FRS 2: Accounting for Subsidiary Undertakings *FRS 3: Reporting Financial Performance *FRS 4: Capital Instruments *FRS 5: Reporting the Substance of Transactions *FRS 6: Acquisitions and Mergers *FRS 7: Fair Values in Acquisition Accounting *FRS 8: Related Party Disclosures *SSAP 1: Accounting for the Results of Associated Companies *SSAP 2: Disclosure of Accounting Policies *SSAP 3: Earnings per Share *SSAP 4: The Accounting Treatment of Government Grants *SSAP 5: Accounting for Value Added Tax *SSAP 8: The Treatment of Taxation under the Imputations System in the Accounts of Companies *SSAP 9: Stocks and Long-term Contracts *SSAP 12: Accounting for Depreciation *SSAP 13: Accounting for Research and Development *SSAP 15: Accounting for Deferred Taxation *SSAP 16: Current Cost Accounting *SSAP 17: Accounting for Post Balance Sheet Events *SSAP 18: Accounting for Contingencies *SSAP 19: Accounting for Investment Properties *SSAP 20: Foreign Currency Translation *SSAP 21: Accounting for Leases and Hire Purchase Agreements *SSAP 22: Accounting for Goodwill *SSAP 24: Accounting for Pension Costs *SSAP 25: Segmental Reporting *Exposure Drafts and Financial Reporting Exposure Draft Answers *Index
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