Accounting Standards John Blake
This text is a comprehensive guide to all current UK accounting standards, aimed at undergraduate and profesional students taking intermediate courses in financial accounting.
Accounting Standards
Accounting Standards
Zusammenfassung
Intermediate undergraduate courses in Financial Accounting and Reporting, as well as professional courses. This is a comprehensive guide to all current UK accounting standards. The Seventh Edition has been fully revised and updated to include all pronouncements by the ASB up until May 2000.
Accounting Standards Zusammenfassung
Inhaltsverzeichnis
Preface. Acknowledgements. 1. The origins and development of the accounting standards programme. 2. FRS 1: Cash flow statements. 3. FRS 2: Accounting for subsidiary undertakings. 4. FRS 3: Reporting financial performance. 5. FRS 4: Capital instruments. 6. FRS 5: Reporting the substance of transactions. 7. FRS 6: Acquisitions and mergers. 8. FRS 7: Fair values in acquisition accounting. 9. FRS 8: Related party transactions. 10. FRS 9: Associated and joint ventures. 11. FRS 10: Goodwill and intangible assets. 12. FRS 11: Impairment of fixed assets and goodwill. 13. FRS 12: Provisions, contingent liabilities and continguent assets. 14. FRS 13: Derivatives and other financial instruments: Disclosures. 15. FRS 14: Earnings per share. 16. Current Tax. 17. FRS. 18. SSAP 2: Disclosure of accounting policies. 19. SSAP 4: The accounting treatment of government grants. 20. SSAP 5: Accounting for value added tax. 21. SSAP 9: Stocks and long-term contracts. 22. SSAP 13: Accounting for research and development. 23. SSAP 15: Accounting for deferred taxation. 24. SSAP 17: Accounting for post balance sheet events. 25. SSAP 19: Accounting for investment properties. 26. SSAP 20: Foreign currency translation. 27. SSAP 21: Accounting for leases amd hire purchase agreements. 28. SSAP 24: Accounting for pension costs. 29. SSAP 25: Segmental reporting. 30. Financial reporting standard for smaller entities. 31. Statement of principles for financial reporting. 32. Statements by the accounting standards board. 33. Financial reporting exposure drafts. 34. Discussion papers. 35. Urgent issue task force abstracts. 36. Inflation accounting in the UK.
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Accounting Standards John Blake
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Pearson Education Limited
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