Workbook of accounting standards
著者
書誌事項
Workbook of accounting standards
Pitman, 1997
4th ed
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注記
Previous ed.: 1995
Includes index
内容説明・目次
内容説明
The new edition of this established text has been brought up-to-date with the latest standards issued by the ASB, including the revised cashflow statement FRS 1 and FRS 8 Related Party Disclosures. It covers the entire range of standards currently in force in the UK. It is essentially a tutorial workbook and self-learning guide that is designed to be used alongside a textbook (such as Advanced Financial Accounting by Lewis and Pendrill) and the standards themselves. A summary of the accounting treatment of each standard is given, followed by a discussion of interpretation problems and tricky 'grey areas'.
目次
Preface Acknowledgements How to use this book 1. Materiality 2. FRS 3: Reporting Financial Performance 3. SSAP 9: Stocks and Long Term Contracts 4. SSAP 12: Accounting for Depreciation 5. SSAP 13: Accounting for Research and Development 6. SSAP 17: Accounting for Post Balance Sheet Events 7. SSAP 18: Accounting for Contingencies 8. SSAP 19: Accounting for Investment Properties 9. SSAP 20: Foreign Currency Translation 10. SSAP 21: Accounting for Leases and Hire Purchase Contracts 11. SSAP 24: Accounting for Pension Costs 12. Presentation Standards 13. Taxation and Grants 14. Groups 15. Which Standard?
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