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Students' guide to accounting and financial reporting standards / Geoff Black.

By: Material type: TextTextPublication details: London : DP Publications, 1994.Description: vii, 274 p. ; 24 cm.eoISBN:
  • 1858050316
  • 1858050766
Subject(s): DDC classification:
  • 657 BLA
Contents:
1.An introduction to standards -- 2.Accounting policies -- 3.Asset valuation (1): government grants; depreciation; investment properties -- 4.Asset valuation (2): research and development; hire purchase and leasing; goodwill -- 5.Asset valuation (3): stocks and long term contracts -- 6.Capital instruments -- 7.Taxation: value added tax: the imputation system deferred taxation -- 8.Reporting financial performance -- 9.Reporting the substance of transactions -- 10.Segmental reporting -- 11.Post balance sheet events and contingencies -- 12.Cash flow statements -- 13.Associated copmanies, groups of companies; accounting for acquisitions and mergers -- 14.Foreign currency translation -- 15.Accounting for pension costs -- 16.Current topics and future developments -- Appendix 1.Current cost accounting: the missing standard -- 2.Examination techniques -- 3.Answers to examination questions.
Holdings
Item type Current library Call number Copy number Status Date due Barcode
Long Loan TUS: Midlands, Main Library Athlone General Lending 657 BLA (Browse shelf(Opens below)) 1 Available 104933

Includes index.

1.An introduction to standards -- 2.Accounting policies -- 3.Asset valuation (1): government grants; depreciation; investment properties -- 4.Asset valuation (2): research and development; hire purchase and leasing; goodwill -- 5.Asset valuation (3): stocks and long term contracts -- 6.Capital instruments -- 7.Taxation: value added tax: the imputation system deferred taxation -- 8.Reporting financial performance -- 9.Reporting the substance of transactions -- 10.Segmental reporting -- 11.Post balance sheet events and contingencies -- 12.Cash flow statements -- 13.Associated copmanies, groups of companies; accounting for acquisitions and mergers -- 14.Foreign currency translation -- 15.Accounting for pension costs -- 16.Current topics and future developments -- Appendix 1.Current cost accounting: the missing standard -- 2.Examination techniques -- 3.Answers to examination questions.

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