Students' guide to accounting and financial reporting standards.
Material type: TextPublication details: London : DP Publications Ltd., 1992Description: vi, 261 pISBN: 9781873981993 ; 1873981996Subject(s): Financial statements | Accounting -- Problems, exercises, etc | AccountingDDC classification: 657.0218Item type | Current library | Collection | Call number | Status | Date due | Barcode | Item holds |
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Reference Books | Main Library Reference | Reference | 657.0218 BLA (Browse shelf(Opens below)) | Available | 001992 |
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657.01 CHR Accounting theory : an information content perspective | 657.01 HEN Accounting theory | 657.01 POR Accounting theory : an introduction | 657.0218 BLA Students' guide to accounting and financial reporting standards. | 657.0218 GRE International accounting standards : a practical guide | 657.0218 SRI Sri Lanka accounting standard : disclosure of accounting policies | 657.0285 BAS Computerised accounts. |
Included Index.
An introduction to standards; accounting policies; asset valuation (1) - government grants, depreciation, investment properties; asset valuation (2) - research and development, hire purchase and leasing goodwill; asset valuation (3) - stocks and long-term contracts; capital instruments; taxation - value added tax, the imputation system. deferred taxation; reporting financial performance, earning per share; reporting the substance of transactions, related party disclosures; segmental reporting; post balance sheet events and contingencies; cash flow statements; consolidated financial statements; foreign currency translation; accounting for pension costs; current topics and future developments. Appendices: current cost accounting - the missing standard; answers to examination questions.
For professional and trainee accountants, and accountancy students preparing for any financial-accounting examination, this text provides updated coverage of the Statements of Standard Accounting Practice and Financial Planning Standards. Free supplements are available from January 1998.
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