Accounting Standards

Name: Accounting Standards
Availability: OutOfStock
ISBN: 9780273614173

ISBN-10: 0273614177

ISBN-13: 9780273614173

Edition: 5th 1995

Authors: John Blake

List price: $52.50

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The 5th edition of this popular textbook covers all 25 current accounting standards and includes new chapters on FRS 4, FRS 5, FRS 6 and FRS 7.

Book details

List price: $52.50
Edition: 5th
Copyright year: 1995
Publisher: Trans-Atlantic Publications, Incorporated
Binding: Paperback
Pages: 320
Size: 7.75" wide x 10.00" long x 0.75" tall
Weight: 1.144
Language: English



Preface


Acknowledgements


The Origins and Development of the Accounting Standards Programme


Cash Flow Statements


Accounting for Subsidiary Undertakings


Reporting Financial Performance


Capital Instruments


Reporting the Substance of Transactions


Acquisitions and Mergers


Fair Values in Acquisition Accounting


Related Party Disclosures


Accounting for the Results of Associated Companies


Disclosure of Accounting Policies


Earnings per Share


The Accounting Treatment of Government Grants


Accounting for Value Added Tax


The Treatment of Taxation under the Imputations System in the Accounts of Companies


Stocks and Long-term Contracts


Accounting for Depreciation


Accounting for Research and Development


Accounting for Deferred Taxation


Current Cost Accounting


Accounting for Post Balance Sheet Events


Accounting for Contingencies


Accounting for Investment Properties


Foreign Currency Translation


Accounting for Leases and Hire Purchase Agreements


Accounting for Goodwill


Accounting for Pension Costs


Segmental Reporting


Exposure Drafts and Financial Reporting Exposure Draft Answers


Index