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The concise guide to accounting standards

Author: Roy Dodge
Publisher: London ; New York : Springer-Science+Business Media, 1991.
Edition/Format:   eBook : Document : English : Second editionView all editions and formats
Summary:

Contains a brief description and explanation of each standard and guideline, indicates important features of their development, discusses related conceptual issues, highlights practical applications  Read more...

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Genre/Form: Electronic books
Additional Physical Format: Print version:
Dodge, Roy.
Concise guide to accounting standards.
(DLC) 90002289
(OCoLC)21909354
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Roy Dodge
ISBN: 9781489970961 1489970967
OCLC Number: 883218291
Notes: Includes index.
Description: 1 online resource (xxxix, 182 pages)
Contents: The impact od SSAPs on examinations; using the guide; a change of policy; SSAP 1 - accounting for associated companies; SSAP 2 - disclosure of accounting policies; SSAP 3 - earnings per share; SSAP 4 - the treatment of government grants; SSAP 5 - accounting for value added tax; SSAP 6 - extraordinary items and prior year adjustments; SSAP 8 - the treatment of taxation under the imputation system; SSAP 9 - stocks and work in progress, excluding long-term contracts; SSAP 9 - stocks and works in progress - long-term contracts; SSAP 10 - statements of source and application of funds; SSAP 12 - accounting for depreciation; SSAP 13 - accounting for research and development; SSAP 14 - group accounts; 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 contracts; SSAP 22 - accounting for goodwill; SSAP 23 - accounting for acquisitions and mergers. Appendices: examples from published accounts; harmonization of international and UK standards.
Responsibility: Roy Dodge.

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