Tangible fixed assets: a commentary on FRS 15
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Gee-Publ.
1999
|
| Schriftenreihe: | Financial reporting standard
15 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IV, 258 S. |
| ISBN: | 186089626X |
Internformat
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Datensatz im Suchindex
| _version_ | 1804135201662566400 |
|---|---|
| adam_text | CONTENTS
Paragraphs
SUMMARY
FINANCIAL REPORTING STANDARD 15
Objective 1
Definitions 2
Scope 3 5
Initial measurement 6 41
Cost 6 18
Finance costs 19 30
Disclosures— finance costs 31
Recoverable amount 32 33
Subsequent expenditure 34 41
Valuation 42 76
Frequency . 43 52
Valuation basis 53 60
Class of assets 61 62
Reporting gains and losses on revaluation 63 71
Reporting gains and losses on disposal 72 73
Disclosures 74 76
Depreciation 77 102
Depreciable amount 77 92
Review of useful economic life and residual value 93 96
Renewals accounting 97 99
Disclosures 100 102
Date from which effective and transitional
arrangements 103 108
Amendment to SSAP 19 and withdrawal
ofSSAP 12 109 110
ADOPTION OF FRS 15 BY THE BOARD
APPENDICES
I RICS DEFINITIONS
II NOTE ON LEGAL REQUIREMENTS
III COMPLIANCE WITH
INTERNATIONAL ACCOUNTING STANDARDS
IV THE DEVELOPMENT OF THE FRS
|
| adam_txt |
CONTENTS
Paragraphs
SUMMARY
FINANCIAL REPORTING STANDARD 15
Objective 1
Definitions 2
Scope 3 5
Initial measurement 6 41
Cost 6 18
Finance costs 19 30
Disclosures— finance costs 31
Recoverable amount 32 33
Subsequent expenditure 34 41
Valuation 42 76
Frequency . 43 52
Valuation basis 53 60
Class of assets 61 62
Reporting gains and losses on revaluation 63 71
Reporting gains and losses on disposal 72 73
Disclosures 74 76
Depreciation 77 102
Depreciable amount 77 92
Review of useful economic life and residual value 93 96
Renewals accounting 97 99
Disclosures 100 102
Date from which effective and transitional
arrangements 103 108
Amendment to SSAP 19 and withdrawal
ofSSAP 12 109 110
ADOPTION OF FRS 15 BY THE BOARD
APPENDICES
I RICS DEFINITIONS
II NOTE ON LEGAL REQUIREMENTS
III COMPLIANCE WITH
INTERNATIONAL ACCOUNTING STANDARDS
IV THE DEVELOPMENT OF THE FRS |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:09:57Z |
| indexdate | 2024-07-09T20:36:45Z |
| institution | BVB |
| isbn | 186089626X |
| language | English |
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| physical | IV, 258 S. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
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| publisher | Gee-Publ. |
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| series | Financial reporting standard |
| series2 | Financial reporting standard Accounting guides |
| spelling | King, Hannah Verfasser aut Tangible fixed assets a commentary on FRS 15 by Hannah King London Gee-Publ. 1999 IV, 258 S. txt rdacontent n rdamedia nc rdacarrier Financial reporting standard 15 Accounting guides Financial reporting standard 15 (DE-604)BV021464854 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014695343&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | King, Hannah Tangible fixed assets a commentary on FRS 15 Financial reporting standard |
| title | Tangible fixed assets a commentary on FRS 15 |
| title_auth | Tangible fixed assets a commentary on FRS 15 |
| title_exact_search | Tangible fixed assets a commentary on FRS 15 |
| title_exact_search_txtP | Tangible fixed assets a commentary on FRS 15 |
| title_full | Tangible fixed assets a commentary on FRS 15 by Hannah King |
| title_fullStr | Tangible fixed assets a commentary on FRS 15 by Hannah King |
| title_full_unstemmed | Tangible fixed assets a commentary on FRS 15 by Hannah King |
| title_short | Tangible fixed assets |
| title_sort | tangible fixed assets a commentary on frs 15 |
| title_sub | a commentary on FRS 15 |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014695343&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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