Accounting Standards / Edition 7

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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".

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Product Details

  • ISBN-13: 9780273646730
  • Publisher: Pearson Education, Limited
  • Publication date: 8/28/2001
  • Edition description: REV
  • Edition number: 7
  • Pages: 400

Table of Contents

1 The Origins and Development of the Accounting Standards Programme 1
2 FRS 1: Cash Flow Statements 12
3 FRS 2: Accounting for Subsidiary Undertakings 31
4 FRS 3: Reporting Financial Performance 40
5 FRS 4: Capital Instruments 51
6 FRS 5: Reporting the Substance of Transactions 61
7 FRS 6: Acquisitions and Mergers 71
8 FRS 7: Fair Values in Acquisition Accounting 80
9 FRS 8: Related Party Transactions 84
10 FRS 9: Associates and Joint Ventures 90
11 FRS 10: Goodwill and Intangible Assets 97
12 FRS 11: Impairment of Fixed Assets and Goodwill 106
13 FRS 12: Provisions, Contingent Liabilities and Contingent Assets 119
14 FRS 13: Derivatives and Other Financial Instruments: Disclosures 126
15 FRS 14: Earnings per Share 136
16 FRS 15: Tangible Fixed Assets 148
17 FRS 16: Current Tax 166
18 SSAP 2: Disclosure of Accounting Policies 169
19 SSAP 4: The Accounting Treatment of Government Grants 172
20 SSAP 5: Accounting for Value Added Tax 178
21 SSAP 9: Stocks and Long-term Contracts 181
22 SSAP 13: Accounting for Research and Development 191
23 SSAP 15: Accounting for Deferred Taxation 200
24 SSAP 17: Accounting for Post Balance Sheet Events 213
25 SSAP 19: Accounting for Investment Properties 217
26 SSAP 20: Foreign Currency Translation 220
27 SSAP 21: Accounting for Leases and Hire Purchase Agreements 235
28 SSAP 24: Accounting for Pension Costs 251
29 SSAP 25: Segmental Reporting 256
30 Financial Reporting Standard for Smaller Entities 260
31 Statement of Principles for Financial Reporting 265
32 Statements by the Accounting Standards Board 281
33 Financial Reporting Exposure Drafts 292
34 Discussion Papers 301
35 Urgent Issue Task Force Abstracts 320
36 Inflation Accounting in the UK 326
Answers 338
Index 378
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