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    <subfield code="a">Students' guide to accounting and financial reporting standards. /</subfield>
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    <subfield code="a">Includes index</subfield>
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    <subfield code="a">Contents: An Introduction to standards -- Accounting policies: SSAP 2 -- Asset valuation 1: SSAPs 4, 12&amp;19 and FRS 15 -- Asset valuation 2: SSAPs 13 &amp; 21 and FRSs 10&amp;11 -- Asset valuation 3: SSAP 9 -- Capital instruments and derivatives: FRSs 4 &amp; 13 -- Taxation: SSAPs 5, 8 &amp;15 -- Reporting financial performance, earnings per share: FRSs 3&amp;14 -- The Substance of transactions, related parties: FRSs 5 &amp;8 -- Segmental reporting: SSAP 25 -- Post balance sheet events, provisions and contingencies SSAP 17 and FRS 12 -- Cash flow statements: FRS 1 -- Consolidated financial statements: FRSs 2, 6, 7 &amp; 9 - Foreign currency translation: SSAP 20 -- Accounting for pension costs: SSAP 24 - Current topics and future developments -Appendix 1: current cost accounting: SSAP 16 (withdrawn) - Appendix 2: answers to examination questions.</subfield>
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    <subfield code="a"> Accounting</subfield>
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    <subfield code="a"> Financial statements </subfield>
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