Student's guide to accounting and financial reporting standards
著者
書誌事項
Student's guide to accounting and financial reporting standards
Financial Times Prentice Hall, 2002
8th ed
- : pbk
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注記
Includes index
LCCN:2001040316
内容説明・目次
内容説明
Geoff Black writes with the intention of making the Financial Reporting Standards more accessible to students. He highlights the key points of each standard whilst using actual company account extracts to show their practical applications.Students' Guide to Accounting and Financial Reporting Standards, 8th edition is ideal for students of accounting and business studies at undergraduate level or those who are taking professional or technician level accounting courses. It will also be of use to postgraduate students and professional accountants. It is the market leading accounting standards text for students. Previous editions have gained the text a reputation for its up-to-date, comprehensive and accessible coverage of accounting standards. This new edition has been thoroughly revised to include all new standards up to and including FRS 19. Many actual company examples are used and the background to the standard setting process is explained.
目次
1. An introduction to standards (including the Statement of Principles) 2. Accounting policies: FRS 18 3. Asset Valuation (1): SSAPs 4 & 19, FRS 15 4. Asset Valuation (2): SSAPs 13 & 21, FRSs 10 & 11 5. Asset Valuation (3): SSAP 9 6. Capital instruments and derivatives: FRSs 4 & 13 7. Taxation: SSAP 5, FRSs 16 & 19 8. Reporting financial performance, earnings per share: FRSs 3 & 14 9. The substance of transactions, related parties FRSs 5 & 8 10. Segmental reporting: SSAP 25 11. Post balance sheet events, provisions and contingencies: SSAP 17, FRS 12 12. Cash Flow Statements 13. Consolidated financial statements: FRSs 2, 6, 7 & 9 14. Foreign currency translation: SSAP 20 15. Retirement benefits: FRS 17 16. Financial Reporting Standard for Smaller Enterprises: FRSSE 17. Current topics and future developmentsAppendix 1: Standards in transit: SSAPs 2, 15 & 24
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