Accounting standards:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Pitman
1995
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 283 S. graph. Darst. |
| ISBN: | 0273614177 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting standards |c John Blake |
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Datensatz im Suchindex
| _version_ | 1804125042998509568 |
|---|---|
| adam_text | Contents
Preface xi
Acknowledgements xii
1 The Origins and Development of the Accounting
Standards Programme 1
Background 1
The ASC and the standard setting process 3
The enforcement of accounting standards 4
The Dearing reforms 6
Work of the review panel 8
Economic consequences 9
International accounting standards 9
Conclusion 10
2 FRS 1: Cash Flow Statements 12
Introduction 12
Summary of the statement 12
Scope of the statement 13
Headings in the cash flow statement 13
Operating cash flows net or gross 14
Other requirements 14
Preparation of the statement exam technique 15
Controversy over the statement 23
Conclusion • 25
3 FRS 2: Accounting for Subsidiary Undertakings 31
Introduction 31
Summary of the statement 32
Scope and exemptions 34
Exclusion of subsidiaries from consolidation 34
Accounting for excluded subsidiaries 35
Minority interests 36
Consolidation accounting policies 36
Changes in the group 37
Other disclosures 37
Conclusion 38
4 FRS 3: Reporting Financial Performance 40
Introduction 40
The basic issue 40
vi Contents
Summary of the statement 41
The face of the profit and loss account 42
Acquisition and discontinuance 46 j
Asset disposals 47 j
Prior period adjustments 47 j
Comparative figures 47 ;
Investment companies 48 ;
Background 48
International accounting standards 49
5 FRS 4: Capital Instruments 51
Introduction 51
The nature of capital instruments 51
Allocation of debt finance costs 52
Non equity shares 54
Warrants 54
Scrip dividends 54
Subsidiaries 55
Additional disclosures 55
Application notes 55
Conclusion 59
6 FRS 5: Reporting the Substance of Transactions 61
Introduction 61
Definitions 61
The basic principles 62
Applications 64
Conclusion 69
7 FRS 6: Acquisitions and Mergers 70
Introduction 70
Disclosure requirements 74
Summary 76
Background and evolution 77
IAS 22: Accounting for business combinations 77
Conclusion 77
8 FRS 7: Fair Values in Acquisition Accounting 79
Introduction 79
Definitions 79
The principles of FRS 7 80
Specific items 80
Business sold 81
Timing problems 81
Controversy over the standard 82
Conclusion 82
Contents vii
9 SSAP1: Accounting for the Results of Associated Companies 83
Background 83
Summary of the statement 83
Worked example 86
Development of the statement response 89
SSAP 1 and the examiner 89
10 SSAP 2: Disclosure of Accounting Policies 91
Introduction 91
Summary of the statement 91
The fundamental concepts 92
Accounting policies 93
IAS 1: Disclosure of accounting policies 93
11 SSAP 3: Earnings per Share 96
Introduction 96
Summary of the statement 96
Practical problems of application 100
12 SSAP 4: The Accounting Treatment of Government Grants 107
Introduction 107
Summary of the statement 107
Practical application 108
IAS 20: Accounting for government grants and disclosure of government
assistance 111
13 SSAP 5: Accounting for Value Added Tax 113
Introduction 113
Summary of the statement 114
SSAP 5 and the examiner 115
14 SSAP 8: The Treatment of Taxation under the Imputation
System in the Accounts of Companies 116
Taxation of companies an overview 116
The problem of accounting for taxation 117
Definition and summary of requirements 119
Worked example 120
15 SSAP 9: Stocks and Long term Contracts 127
Introduction 127
Summary of the statement 127
Practical problems 129
Long term contracts 132
Controversy over the statement 134
Disclosure 135
International standards 136
viii Contents
16 SSAP12: Accounting for Depreciation 138
The need for a statement 138
Summary of the statement 138
Controversy over the statement 142
IAS 4: Depreciation accounting 143
17 SSAP 13: Accounting for Research and Development 145
The basic problem 145 j
Summary of the statement 146 }
Background 150 j
Choice of policy 150 j
Company law and international standards 151 j
Conclusion 152 j
]
18 SSAP 15: Accounting for Deferred Taxation 154
The need for a statement 154
Computation of deferred taxation 154
Summary of the statement 15°
Controversy over the statement 163
IAS 12: Accounting for taxes on income 166
19 SSAP 16: Current Cost Accounting 167
Scope of chapter 167
Background 167
Requirements of SSAP 16 170
Computation in compliance with SSAP 16 170
The ASC handbook 178
IAS 6 and IAS 15 181
Conclusion 181
20 SSAP 17: Accounting for Post Balance Sheet Events 184
Background 184
Summary of the statement 184
Complying with the statement 185
21 SSAP 18: Accounting for Contingencies 188
Background 188
Summary of the statement 188
22 SSAP 19: Accounting for Investment Properties 191
Background 191
Summary of the statement 191
Conclusion 193
23 SSAP 20: Foreign Currency Translation 194
Background 194
Summary of the statement 195
Contents ix
Computation in line with SSAP 20 199
Controversy over the statement 203
IAS 21: Accounting for the effects of changes in foreign exchange rates 205
Conclusion 206
24 SSAP 21: Accounting for Leases and hire Purchase
Agreements 209
Background 209
Requirements for the lessee 213
Requirements for the lessor 214
Special problems 215
Application of SSAP 21 by the lessee 216
Application of SSAP 21 by the lessor 218
Background 222
Conclusion 223
25 SSAP 22: Accounting for Goodwill 225
Background 225
Summary of the statement 225
ED 47: Accounting for goodwill 227
Background 228
IAS 22: Accounting for business combinations 228
Conclusion 229
26 SSAP 24: Accounting for Pension Costs 230
The basic problem 230
Required practice 231
International standards 233
Conclusion 233
27 SSAP 25: Segmental Reporting 235
The need for a standard 235
Definition of terms 235
Basic requirements 235
Practical problems of compliance 236
IAS 14: Reporting financial information by segment 238
28 Exposure Drafts and Financial Reporting Exposure Drafts 239
Introduction 239
ED 51: Accounting for fixed assets and revaluations 239
ED 51: Accounting for intangible fixed assets 240
ED 55: Accounting for investments 241
FRED 8: Related party disclosures 241
UITF pronouncements 242
The operating and financial review 244
Answers 246
Index 281
|
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| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0218 |
| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
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| indexdate | 2024-07-09T17:55:17Z |
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| isbn | 0273614177 |
| language | English |
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| spelling | Blake, John Verfasser aut Accounting standards John Blake 5. ed. London Pitman 1995 IX, 283 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Standards Great Britain Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Buchführungsgrundsätze (DE-588)4069703-4 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Rechnungslegung (DE-588)4128343-0 s DE-604 Buchführungsgrundsätze (DE-588)4069703-4 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007049086&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
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| title | Accounting standards |
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| title_fullStr | Accounting standards John Blake |
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