The concise guide to accounting standards:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Chapman & Hall
1991
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXXIX, 182 S. |
| ISBN: | 0412396106 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
Preface vii
Abbreviations and references ix
The impact of SSAPs on examinations xi
Using the guide xiii
A change of policy xvii
Sources and acknowledgements xxiii
SSAP Overview xxv
Students SSAP checklist xl
SSAP 1 Accounting for associated companies 1
SSAP 2 Disclosure of accounting policies 7
SSAP 3 Earnings per share 13
SSAP 4 The accounting treatment of government grants 21
SSAP 5 Accounting for value added tax 25
SSAP 6 Extraordinary items and prior year adjustments 29
SSAP 8 The treatment of taxation under the imputation
system 37
SSAP 9 Stocks and work in progress excluding long term
contracts 43
SSAP 9 Stocks and work in progress long term contracts 51
SSAP 10 Statements of source and application of funds 59
SSAP 12 Accounting for depreciation 65
SSAP 13 Accounting for research and development 73
SSAP 14 Group accounts 79
SSAP 15 Accounting for deferred taxation 87
SSAP 16 Current cost accounting 95
SSAP 17 Accounting for post balance sheet events 101
SSAP 18 Accounting for contingencies 107
SSAP 19 Accounting for investment properties 113
SSAP 20 Foreign currency translation 119
SSAP 21 Accounting for leases and hire purchase contracts 127
SSAP 22 Accounting for goodwill 141
SSAP 23 Accounting for acquisitions and mergers 151
SSAP 24 Accounting for pension costs 159
vi Contents
Improving examination performance on SSAPs 165
Appendix 1 Examples from published accounts 167
Appendix 2 Harmonization of international and UK standards 171
Appendix 3 A summary of the latest debate on inflation
accounting 173
Index 179
|
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| isbn | 0412396106 |
| language | English |
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| spelling | Dodge, Roy Verfasser aut The concise guide to accounting standards Roy Dodge 2. ed. London u.a. Chapman & Hall 1991 XXXIX, 182 S. txt rdacontent n rdamedia nc rdacarrier Accountancy - Standards Accounting Standards Great Britain Buchführungsgrundsätze (DE-588)4069703-4 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Buchführungsgrundsätze (DE-588)4069703-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008824351&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | The concise guide to accounting standards |
| title_auth | The concise guide to accounting standards |
| title_exact_search | The concise guide to accounting standards |
| title_full | The concise guide to accounting standards Roy Dodge |
| title_fullStr | The concise guide to accounting standards Roy Dodge |
| title_full_unstemmed | The concise guide to accounting standards Roy Dodge |
| title_short | The concise guide to accounting standards |
| title_sort | the concise guide to accounting standards |
| topic | Accountancy - Standards Accounting Standards Great Britain Buchführungsgrundsätze (DE-588)4069703-4 gnd |
| topic_facet | Accountancy - Standards Accounting Standards Great Britain Buchführungsgrundsätze Großbritannien |
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