UK Accounting Standards

A Quick Reference Guide

Paperback Engels 2004 9780750664745

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The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards.

This text gives accounting professionals an understanding of UK accounting standards and demonstrate how they are used in practice. It is the perfect companion for those who need to keep abreast of changes to accounting standards or who need to see how the standards are applied in practice.

Accounting Standards includes:
* Summaries outlining the principles behind UK accounting standards
* Examples and extracts from well-known recent company accounts

Specificaties

ISBN13:9780750664745

Taal:Engels

Bindwijze:Paperback

Uitgever:Elsevier Science

Hoofdrubriek:Financieel management, Financieel management

Serie:CIMA Professional Handbook

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Inhoudsopgave

The Regulatory Framework and Standard-setting Process; Asset valuation: Accounting for Tangible Fixed Assets; Asset valuation: Accounting for Intangible Assets; Asset valuation: Accounting for stocks and works in progress; Profit and Loss: Accounting for Taxation; Profit and Loss: Earnings per Share and Reporting Financial Performance; Cash Flow Statements; Accounting Disclosure Standards: Post Balance Sheet Events, Provisions and Contengencies, Pensions and Segmental Reporting; Group Accounting; Foreign Currency Translation; Sundry Accounting Standards.