Accounting standards:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow [u.a.]
Pearson Education
2001
|
| Ausgabe: | 7. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 384 S. |
| ISBN: | 0273646737 |
Internformat
MARC
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| 264 | 1 | |a Harlow [u.a.] |b Pearson Education |c 2001 | |
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Datensatz im Suchindex
| _version_ | 1804128162742796288 |
|---|---|
| adam_text | Contents
Preface xiii
Acknowledgements xv
1 The Origins and Development of the Accounting
Standards Programme I
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 I: 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 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
Summary of the statement 41
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
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 60
6 FRS 5: Reporting the Substance of Transactions 61
Introduction 61
Definitions 61
The basic principles 62
Applications 64
Private finance initiative 69
Conclusion 69
7 FRS 6: Acquisitions and Mergers 71
Introduction 71
Disclosure requirements 75
Summary 77
Background and evolution 78
Conclusion 78
8 FRS 7: Fair Values in Acquisition Accounting 8°
Introduction 80
Definitions 80
The principles of FRS 7 81
Specific items 81
Business sold 82
Timing problems 82
Controversy over the standard 83
Conclusion 83
Contents vii
9 FRS 8: Related Party Transactions 84
Introduction 84
Definitions 84
Required practice 86
Disclosure of control 86
Issues in the application of FRS 8 87
Conclusion 88
10 FRS 9: Associates and Joint Ventures 90
Introduction 90
FRS 9 detailed requirements 90
Conclusion 96
11 FRS 10: Goodwill and Intangible Assets 97
Introduction 97
The basic problem 97
FRS 10 detailed requirements 99
Conclusion 105
12 FRS 11: Impairment of Fixed Assets and Goodwill 106
Introduction 106
FRS 11 detailed requirements 107
Conclusion 116
13 FRS 12: Provisions, Contingent Liabilities and Contingent Assets 119
Introduction 119
Definitions 119
Nature of a provision 120
Contingent liabilities 121
Contingent assets 121
Measurement 122
Special cases 123
Decision tree 123
Conclusion 124
14 FRS 13: Derivatives and Other Financial Instruments: Disclosures 126
Introduction 126
FRS 13 detailed requirements 127
Conclusion 135
15 FRS 14: Earnings per Share 136
Introduction 136
FRS 14 detailed requirements 136
Basic and diluted EPS 136
Conclusion 146
viii Contents
16 FRS 15:Tangible Fixed Assets 148
Introduction 148
FRS 15 detailed requirements 148
Initial measurement 149
Valuation 154
Depreciation 160
Conclusion 163
17 FRS 16: Current Tax 166
Introduction 166
The basic problem 166
FRS 16 detailed requirements 167
Conclusion 168
18 SSAP 2: Disclosure of Accounting Policies 69
Introduction 16
Summary of the statement 169
The fundamental concepts 1 0
Accounting policies 171
19 SSAP 4:The Accounting Treatment of Government Grants 172
Introduction 1^2
Summary of the statement 1 ^
Practical application 1^3
20 SSAP 5: Accounting for Value Added Tax l78
Introduction 1 °
Summary of the statement 1
SSAP 5 and the examiner 18°
21 SSAP 9: Stocks and Long term Contracts 8
Introduction * °*
Summary of the statement *¦ °
Practical problems 1S
Long term contracts *
Controversy over the statement 1°
Disclosure 1
22 SSAP 13: Accounting for Research and Development
The basic problem *°
Summary of the statement iy
Background * °
Choice of policy 1
Company law 1?/
Conclusion 1°
i
Contents ix
23 SSAP 15: Accounting for Deferred Taxation 200
The need for a statement 200
Computation of deferred taxation 200
Summary of the statement 205
Controversy over the statement 209
24 SSAP 17: Accounting for Post Balance Sheet Events 213
Background 213
Summary of the statement 213
Complying with the statement 214
25 SSAP 19: Accounting for Investment Properties 217
Background 217
Summary of the statement 217
Conclusion 219
26 SSAP 20: Foreign Currency Translation 220
Background 220
Summary of the statement 221
Computation in line with SSAP 20 225
Controversy over the statement 229
Conclusion 231
27 SSAP 21: Accounting for Leases and Hire Purchase
Agreements 235
Background 235
Requirements for the lessee 239
Requirements for the lessor 240
Special problems 241
Application of SSAP 21 by the lessee 242
Application of SSAP 21 by the lessor 244
Background 248
Conclusion 249
28 SSAP 24: Accounting for Pension Costs 251
The basic problem 251
Required practice 252
Conclusion 254
29 SSAP 25: Segmental Reporting 256
The need for a standard 256
Definition of terms 256
Basic requirements 256
Practical problems of compliance 257
x Contents
30 Financial Reporting Standard for Smaller Entities 260
Introduction 260
The basic problem 260
Financial Reporting Standard for Smaller Entities detailed requirements 261
Controversy 263
Conclusion 263
31 Statement of Principles for Financial Reporting 265
Introduction 265
Statement of Principles for Financial Reporting the detail 266
The advantages of the Statement of Principles 277
Controversy over the Statement of Principles 278
Conclusion 279
32 Statements by the Accounting Standards Board 281
The Operating and Financial Review 281
Statement on Interim Reports 282
Statement on Preliminary Announcements 287
33 Financial Reporting Exposure Drafts 292
Introduction 292
FRED 19: Deferred Tax 292
FRED 20: Retirement Benefits 294
FRED 21: Accounting Policies 296
34 Discussion Papers 301
DP: Derivatives and Other Financial Instruments 301
DP: Business Combinations 304
Discounting in Financial Reporting working paper 306
DP: Reporting Financial Performance proposals for change 308
DP: Leases implementation of a new approach 313
DP: Year end Financial Reports improving communication 316
35 Urgent Issue Task Force Abstracts 320
Introduction 320
UITF Abstract 4: Presentation of long term debtors in current assets 320
UITF Abstract 5: Transfer from current assets to fixed assets 321)
UITF Abstract 6: Accounting for post retirement benefits other than pensions 320
UITF Abstract 7: True and fair view override disclosures 321
UITF Abstract 9: Accounting for operations in hyperinflationary economies 321
UITF Abstract 10: Disclosure of directors share options 321
UITF Abstract 11: Capital instruments issuer call options 321
UITF Abstract 12: Lessee accounting for reverse premiums and similar
incentives 322
UITF Abstract 13: Accounting for ESOP trusts 322
UITF Abstract 14: Disclosures of changes in accounting policy 322
UITF Abstract 15: Disclosures of substantial acquisitions 322
I
I Contents xi
i
; UITF Abstract 17: Employee share schemes 322
UITF Abstract 18: Pensions costs following the 1997 tax changes in
respect of dividend income 323
UITF Abstract 19: Tax on gains and losses on foreign currency borrowings
that hedge an investment in a foreign enterprise 323
UITF Abstract 20: Year 2000 issues accounting and disclosures 323
UITF Abstract 21: Accounting issues arising from the proposed introduction
of the euro 324
UITF Abstract 22: The acquisition of a Lloyd s business 324
UITF Abstract 23: Application of the transitional rules in FRS 15 325
36 Inflation Accounting in the UK 326
Introduction 326
The basic problem 326
The current purchasing power approach 329
The current cost accounting approach 332
The ASC Handbook 334
CPP v CCA 335
Conclusion 336
Answers 338
Index 378
|
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| dewey-search | 657/.02/1841 |
| dewey-sort | 3657 12 41841 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 7. ed. |
| format | Book |
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| spellingShingle | Blake, John Lunt, Henry Accounting standards Accounting Standards Great Britain Rechnungslegung (DE-588)4128343-0 gnd Buchführungsgrundsätze (DE-588)4069703-4 gnd |
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| title | Accounting standards |
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| title_full | Accounting standards John Blake and Henry Lunt |
| title_fullStr | Accounting standards John Blake and Henry Lunt |
| title_full_unstemmed | Accounting standards John Blake and Henry Lunt |
| title_short | Accounting standards |
| title_sort | accounting standards |
| topic | Accounting Standards Great Britain Rechnungslegung (DE-588)4128343-0 gnd Buchführungsgrundsätze (DE-588)4069703-4 gnd |
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