Accounting Standards / Edition 7

Accounting Standards / Edition 7

by John Blake Jr., Henry J. Lunt
     
 

This text is a compehensive guide to all current UK accounting standards, and is aimed at undergraduate and professional students of accounting at intermediate level. Each chapter gives a full introduction to the standard under scrutiny, with an analysis of its nature and purposes. It also discusses practical problems in accounting treatment.

Worked examples are

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Overview

This text is a compehensive guide to all current UK accounting standards, and is aimed at undergraduate and professional students of accounting at intermediate level. Each chapter gives a full introduction to the standard under scrutiny, with an analysis of its nature and purposes. It also discusses practical problems in accounting treatment.

Worked examples are included at regular intervals, to show how theory is applied and to improve skills in examination techniques. Questions and solutions are also supplied for this purpose. This edition has been revised in light of the ongoing work of the ASB in issuing new FRSs FREDs and UITFAs, and includes the latest work of the "Statement of Principles".

There is coverage of: "Reporting the Substance of Transactions", "FRS6 Acquisitions and Mergers", "FRS7 Fair Values in Acquisition Accounting" and "FRS8 Related Party Disclosures".

Product Details

ISBN-13:
9780273646730
Publisher:
Pearson Education, Limited
Publication date:
08/28/2001
Edition description:
REV
Pages:
400
Product dimensions:
7.44(w) x 9.69(h) x (d)

Table of Contents

Preface
Acknowledgements
1The Origins and Development of the Accounting Standards Programme1
2FRS 1: Cash Flow Statements12
3FRS 2: Accounting for Subsidiary Undertakings31
4FRS 3: Reporting Financial Performance40
5FRS 4: Capital Instruments51
6FRS 5: Reporting the Substance of Transactions61
7FRS 6: Acquisitions and Mergers71
8FRS 7: Fair Values in Acquisition Accounting80
9FRS 8: Related Party Transactions84
10FRS 9: Associates and Joint Ventures90
11FRS 10: Goodwill and Intangible Assets97
12FRS 11: Impairment of Fixed Assets and Goodwill106
13FRS 12: Provisions, Contingent Liabilities and Contingent Assets119
14FRS 13: Derivatives and Other Financial Instruments: Disclosures126
15FRS 14: Earnings per Share136
16FRS 15: Tangible Fixed Assets148
17FRS 16: Current Tax166
18SSAP 2: Disclosure of Accounting Policies169
19SSAP 4: The Accounting Treatment of Government Grants172
20SSAP 5: Accounting for Value Added Tax178
21SSAP 9: Stocks and Long-term Contracts181
22SSAP 13: Accounting for Research and Development191
23SSAP 15: Accounting for Deferred Taxation200
24SSAP 17: Accounting for Post Balance Sheet Events213
25SSAP 19: Accounting for Investment Properties217
26SSAP 20: Foreign Currency Translation220
27SSAP 21: Accounting for Leases and Hire Purchase Agreements235
28SSAP 24: Accounting for Pension Costs251
29SSAP 25: Segmental Reporting256
30Financial Reporting Standard for Smaller Entities260
31Statement of Principles for Financial Reporting265
32Statements by the Accounting Standards Board281
33Financial Reporting Exposure Drafts292
34Discussion Papers301
35Urgent Issue Task Force Abstracts320
36Inflation Accounting in the UK326
Answers338
Index378

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