| Title : | Accounting standards | | Material Type: | printed text | | Authors: | John Blake ; Henry Lunt | | Edition statement: | 7th ed. | | Publisher: | Harlow, Essex : Pearson Education | | Publication Date: | 2001 | | Pagination: | xiv, 384 p. | | Layout: | ill. | | Size: | 25 cm | | ISBN (or other code): | 978-0-273-64673-0 | | Class number: | 657.021841 | | Abstract: | 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. | | Contents note: | 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 and 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. |
Accounting standards [printed text] / John Blake ; Henry Lunt . - 7th ed. . - Harlow, Essex : Pearson Education, 2001 . - xiv, 384 p. : ill. ; 25 cm. ISBN : 978-0-273-64673-0 | Class number: | 657.021841 | | Abstract: | 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. | | Contents note: | 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 and 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
