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| ACCOUNTANCY STANDARDS IN DEPTH
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To order this title, and for more information, click here
Fourth Edition
By
Robert Kirk, Associate Professor, University of Ulster
Description
This new edition of Accounting Standards in Depth seeks to examine the standards in force together with the proposed changes contained
within the exposure drafts. This is followed by a selection of questions which attempt to cover most of the major problem areas that
students are likely to encounter. The questions have been selected from the major accounting bodies in the United Kingdom - CIMA, ACCA,
ICAEW and ICAI.
The book presents an introduction to the standard-setting process. As well as looking at the development of the Accounting
Standards Board it examines the conceptual framework behind the practice of financial accounting including the Statement of Principles.
Further chapters include sections on the key accounting problems in the balance sheet including taxation, cash flow statements, pensions,
acquisitions and developments in financial reporting.
The reader will be tested on numerical application, on an understanding of the
underlying theory and on presentation of financial statements under the current regulatory framework.
Contents
The Regulatory Framework and the Standard-setting Process; Asset Valuation: Accounting for Tangible Fixed Assets; Asset Valuation: Accounting
for Intangible Assets; Asset Valuation; Accounting for Stocks and Work in Progress; Profit and Loss: Accounting for Taxation; Profit
and Loss: Earnings per Share and Reporting Financial Performance; Cash Flow Statements; Accounting Disclosure Standards: Post Balance
Sheet Events, Provisions and Contingencies, Pensions and Segmental Reporting; Group Accounting; Foreign Currency Translation; Sundry
Accounting Standards; Combined Questions.
| Bibliographic details |
Paperback, 500 pages, publication date: JUN-2002
ISBN-13: 978-1-85971-539-0
ISBN-10: 1-85971-539-7
Imprint: CIMA PUBLISHING
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| Price and Ordering |
Price:
USD 69.95
EUR 60.95
GBP 40.99
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Last update: 4 Sep 2009
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