Students' guide to accounting and financial reporting standards.

By: Black, GeoffMaterial type: TextTextPublication details: London : DP Publications Ltd., 1992Description: vi, 261 pISBN: 9781873981993 ; 1873981996Subject(s): Financial statements | Accounting -- Problems, exercises, etc | AccountingDDC classification: 657.0218
Contents:
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.
Summary: 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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Item type Current library Collection Call number Status Date due Barcode Item holds
Reference Books Reference Books Main Library
Reference
Reference 657.0218 BLA (Browse shelf(Opens below)) Available 001992
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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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