TY  - BOOK
AU  - Black,Geoff
TI  - Students' guide to accounting and financial reporting standards
SN  - 9780273683506 (pbk.) :
AV  - HF5601 
U1  - 657 BLA 
PY  - 2003///
CY  - Harlow
PB  - Financial Times Prentice Hall
KW  - Financial reporting
KW  - Accountancy
KW  - Accounting standards
KW  - Accounting
KW  - Standards
KW  - Great Britain
KW  - Financial statements
KW  - Finance and Accounting
KW  - ukslc
KW  - Financial reporting, financial statements
KW  - thema
N1  - Previous ed.: 2002; Includes index; Text on inside cover; 1.An introduction to standards -- 2.Principles and policies: the statement of principles and FRS 18 -- 3.Asset valuation (1): SSAPs 4 & 19 and FRS 15 -- 4.Asset valuation (2): SSAPs 13 & 21 and FRSSs 10 & 11 -- 5.Asset valuation (2): SSAP 9 -- 6.Capital instruments and derivatives: FRSs 4 & 13 -- 7.Taxation: SSAP 5 and FRSs 16 & 19 -- 8.Reporting financial performance; earnings per share: FRSs 3 & 14 -- 9.The substance of transactions; related parties: FRSs 5 & 8 -- 10.Segmental reporting: SSAP 25- 11.Post labalance sheet events, provisions and contingencies: SSAP 17 and FRS 12 -- 12.Cash flow statements -- 13.Consolidated financial statements -- 14.Foreign currency translation -- 15.Retirement benefits: FRS 17
N2  - This text highlights the key points of each Standard and uses actual, up-to-date company account extracts. It includes all changes and new standards as of February 1999 - up to and including FRS 15
ER  -