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Table of contents:
This text is a comprehensive guide to all current UK accounting standards, aimed at undergraduate and profesional students taking intermediate courses in financial accounting.
Contents:
Preface
Acknowledgements
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 amd 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.
Brief Description:
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.
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