MTU Library Catalogue

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Student's guide to accounting and financial reporting standards / Geoff Black.

By: Black, Geoff.
Material type: materialTypeLabelBookPublisher: Harlow : Pearson Professional Education, 2003Description: xiv, 347 p. : tables ; 24 cm. + pbk.ISBN: 0273683500.Subject(s): Accounting -- Standards | Financial statements -- StandardsDDC classification: 657
Contents:
An introduction to standards -- Principles and policies: the Statement of Principles and FRS 18 -- Asset valuation (1): SSAPs 4 & 19 and FRS 15 -- Asset valuation (2): SSAPs 13 & 21 and FRSs 10 & 11 -- Asset valuation (3): SSAP 9 -- Capital instruments and derivatives: FRSs 4 & 13 -- Taxation: SSAP 5 and FRSs 16 & 19 -- Reporting financial performance; earnings per share: FRSs 3 & 14 -- The substance of transactions; related parties: FRSs 5 & 8 -- Segmental reporting: SSAP 25 -- Post balance sheet events, provisions and contingencies: SSAP 17 and FRS 12 -- Cash flow statements: FRS 1 -- Consolidated financial statements: FRSs 2, 6, 9 & 7 -- Foreign currency translation: SSAP 20 -- Retirement benefits: FRS 17.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00079984
Total holds: 0

Enhanced descriptions from Syndetics:

Students' Guide to Accounting and Financial Reporting Standards, 9th edition is ideal for students of accounting and business studies at undergraduate level or those who are taking professional or technician level accounting courses. It will also be of use to postgraduate students and professional accountants. It is the market leading accounting standards text for students. Previous editions have gained the text a reputation for its up-to-date, comprehensive and accessible coverage of accounting standards. This new edition has been thoroughly revised to include an expanded review of international accounting standards and the 'convergence' process. Many actual company examples are used and the background to the standard setting process is explained.

Includes index.

An introduction to standards -- Principles and policies: the Statement of Principles and FRS 18 -- Asset valuation (1): SSAPs 4 & 19 and FRS 15 -- Asset valuation (2): SSAPs 13 & 21 and FRSs 10 & 11 -- Asset valuation (3): SSAP 9 -- Capital instruments and derivatives: FRSs 4 & 13 -- Taxation: SSAP 5 and FRSs 16 & 19 -- Reporting financial performance; earnings per share: FRSs 3 & 14 -- The substance of transactions; related parties: FRSs 5 & 8 -- Segmental reporting: SSAP 25 -- Post balance sheet events, provisions and contingencies: SSAP 17 and FRS 12 -- Cash flow statements: FRS 1 -- Consolidated financial statements: FRSs 2, 6, 9 & 7 -- Foreign currency translation: SSAP 20 -- Retirement benefits: FRS 17.

CIT Module MGMT 9015 - Core reading

Table of contents provided by Syndetics

  • Index to standards
  • Preface
  • Acknowledgements
  • 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 contingencies: 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
  • Appendix 1 Standards in transit
  • Appendix 2 Answers to multiple choice questions
  • Appendix 3 Outline responses to discussion questions
  • Appendix 4 Answers to examination questions
  • Index
  • Revision briefings