Accounting standards:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Pitman
1997
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 292 S. graph. Darst. |
| ISBN: | 0273626973 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting standards |c John Blake |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a London |b Pitman |c 1997 | |
| 300 | |a X, 292 S. |b graph. Darst. | ||
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| 650 | 7 | |a Accounting |2 gtt | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface xi
Acknowledgements xii
1 The Origins and Development of the Accounting
Standards Programme 1
Background I
The ASC and the standard setting process }
The enforcement of accounting standards 4
The Dearing reforms 6
Work of the review panel 8
Economic consequences 9
International accounting standards 9
Conclusion I I
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
Preparation of the statement exam techniques 16
Controversy over the statement 23
Conclusion 25
3 FRS 2: Accounting for Subsidiary Undertakings 31
Introduction
Summary of the statement 32
Scope and exemptions ^
Exclusion of subsidiaries from consolidation 34
Accounting for excluded subsidiaries 35
Minority interests
Consolidation accounting policies 36
Changes in the group ^
Other disclosures
/ i 18
Conclusion
4 FRS 3: Reporting Financial Performance 40
Introduction
The basic issue
Summary of the statement
vi Contents
The face of the profit and loss account 42
Acquisition and discontinuance 46
Asset disposals 47
Prior period adjustments 47
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 FRS 8: Related Party Transactions 83
Introduction g3
Definitions g3
Required practice 85
Disclosure of control 85
Issues in the application of FRS 8 86
Conclusion 87
10 SSAP 1: Accounting for the Results of Associated Companies 88
Background 88
Summary of the statement 88
Worked example 91
Development of the statement response 94
SSAP 1 and the examiner 94
11 SSAP 2: Disclosure of Accounting Policies 96
Introduction 96
Summary of the statement 96
The fundamental concepts 97
Accounting policies 98
IAS 1: Disclosure of accounting policies 98
12 SSAP 3: Earnings per Share 101
Introduction 101
Summary of the statement 101
Practical problems of application 105
13 SSAP 4: The Accounting Treatment of Government Grants 112
Introduction 112
Summary of the statement 112
Practical application 113
IAS 20: Accounting for government grants and disclosure of government
assistance 1 6
14 SSAP 5: Accounting for Value Added Tax 118
Introduction 18
Summary of the statement 119
SSAP 5 and the examiner 120
15 SSAP 8: The Treatment of Taxation under the Imputation
System in the Accounts of Companies 121
Taxation of companies an overview 121
The problem of accounting for taxation 122
Definition and summary of requirements 124
Worked example 125
viii Contents
16 SSAP 9: Stocks and Long term Contracts 132
Introduction 132
Summary of the statement 132
Practical problems 134
Long term contracts 137
Controversy over the statement 139
Disclosure 140
International standards 141
17 SSAP 12: Accounting for Depreciation 143
The need for a statement 143
Summary of the statement 143
Controversy over the statement 147
IAS 4: Depreciation accounting 148
18 SSAP 13: Accounting for Research and Development 150
The basic problem 150
Summary of the statement 151
Background 155
Choice of policy 155
Company law and international standards 156
Conclusion 157
19 SSAP 15: Accounting for Deferred Taxation 159
The need for a statement 159
Computation of deferred taxation 159
Summary of the statement 164
Controversy over the statement 168
IAS 12: Accounting for taxes on income 171
20 SSAP 16: Current Cost Accounting 172
Scope of chapter 172
Background 172
Requirements of SSAP 16 175
Computation in compliance with SSAP 16 175
The ASC handbook 183
IAS 6 and IAS 15 186
Conclusion 186
21 SSAP 17: Accounting for Post Balance Sheet Events 189
Background 189
Summary of the statement 189
Complying with the statement 190
22 SSAP 18: Accounting for Contingencies 193
Background 193
Summary of the statement 193
Contents ix
23 SSAP19: Accounting for Investment Properties 196
Background 19^
Summary of the statement I %
Conclusion I9N
24 SSAP 20: Foreign Currency Translation 199
Background ]99
Summary of the statement 200
Computation in line with SSAP 20 204
Controversy over the statement 20S
IAS 21: Accounting for the effects of changes 111 foreign exchange rates 2 I 0
Conclusion 2 1 1
25 SSAP 21: Accounting for Leases and Hire Purchase
Agreements 214
Background 214
Requirements for the lessee 2 I S
Requirements for the lessor 2 I 4
Special problems 220
Application of SSAP 21 by the lessee 221
Application of SSAP 21 by the lessor 223
Background 227
Conclusion 228
26 SSAP 22: Accounting for Goodwill 230
Background 230
Summary of the statement 230
ED 47: Accounting for goodwill 232
Background ^
IAS 22: Accounting for business combinations 21}
Conclusion 234
27 SSAP 24: Accounting for Pension Costs 235
The basic problem ^
Required practice ifi
International standards ^
Conclusion * lX
28 SSAP 25: Segmental Reporting 240
The need for a standard 240
Definition of terms 4 )
40
Basic requirements
Practical problems of compliance 241
IAS 14: Reporting financial information by segment 243
x Contents
29 Exposure Drafts and Financial Reporting Exposure Drafts 244
Introduction 244
ED 51: Accounting for fixed assets and revaluations 244
ED 51: Accounting for intangible fixed assets 245
ED 55: Accounting for investments 246
FRED 11: Associates and joint ventures 246
FRED 12: Goodwill and intangible assets 248
UITF pronouncements 250
The operating and financial review 253
Answers 255
Index 290
|
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| ctrlnum | (OCoLC)37398853 (DE-599)BVBBV011570327 |
| dewey-full | 657.021841 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.021841 |
| dewey-search | 657.021841 |
| dewey-sort | 3657.021841 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| illustrated | Illustrated |
| indexdate | 2024-07-09T18:12:00Z |
| institution | BVB |
| isbn | 0273626973 |
| language | English |
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| physical | X, 292 S. graph. Darst. |
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| spelling | Blake, John Verfasser aut Accounting standards John Blake 6. ed. London Pitman 1997 X, 292 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Standaardisatie gtt Accounting Standards Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Buchführungsgrundsätze (DE-588)4069703-4 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Buchführungsgrundsätze (DE-588)4069703-4 s DE-604 Rechnungslegung (DE-588)4128343-0 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=007790296&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 |
| spellingShingle | Blake, John Accounting standards Accounting gtt Standaardisatie gtt Accounting Standards Rechnungslegung (DE-588)4128343-0 gnd Buchführungsgrundsätze (DE-588)4069703-4 gnd |
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| title | Accounting standards |
| title_auth | Accounting standards |
| title_exact_search | Accounting standards |
| title_full | Accounting standards John Blake |
| title_fullStr | Accounting standards John Blake |
| title_full_unstemmed | Accounting standards John Blake |
| title_short | Accounting standards |
| title_sort | accounting standards |
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