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Students' guide to accounting and financial reporting standards

Author: Geoff Black
Publisher: Harlow, England ; New York : Financial Times Prentice Hall, 2003.
Edition/Format:   Print book : English : 9th edView all editions and formats
Database:WorldCat
Summary:
This text highlights the key points of each Standard and uses actual, up-to-date company account extracts. It includes all changes and new standards as of February 1999 - up to and including FRS 15.
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Geoff Black
ISBN: 0273683500 9780273683506
OCLC Number: 51871638
Notes: Previous edition: 2002.
Includes index.
Description: xiv, 347 pages : illustrations ; 24 cm
Contents: 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 contingences : 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
Responsibility: Geoff Black.

Abstract:

This text highlights the key points of each Standard and uses actual, up-to-date company account extracts. It includes all changes and new standards as of February 1999 - up to and including FRS 15.

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