Students' guide to accounting and financial reporting standards
著者
書誌事項
Students' guide to accounting and financial reporting standards
Financial Times Prentice Hall, 2003
9th ed
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注記
Includes index
内容説明・目次
内容説明
Students' Guide to Accounting and Financial Reporting Standards, 9th 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 an expanded review of international accounting standards and the 'convergence' process. Many actual company examples are used and the background to the standard setting process is explained.
目次
- Index to standards Preface Acknowledgements 1. An introduction to standards 2. Principles and policies: the Statement of Principles and FRS 18 3. Asset valuation (1): SSAPs 4 & 19 and FRS 15 4. Asset valuation (2): SSAPs 13 & 21 and FRSs 10 & 11 5. Asset valuation (3): SSAP 9 6. Capital instruments and derivatives: FRSs 4 & 13 7. Taxation: SSAP 5 and 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 and FRS 12 12. Cash flow statements: FRS 1 13. Consolidated financial statements: FRSs 2, 6, 9 & 7 14. Foreign currency translation: SSAP 20 15. Retirement benefits: FRS 17 Appendix 1: Standards in transit Appendix 2: Answers to multiple choice questions Appendix 3: Outline responses to discussion questions Appendix 4: Answers to examination questions Index Revision briefings
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