<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Students' guide to accounting and financial reporting standards</title>
  </titleInfo>
  <name type="personal">
    <namePart>Black, Geoff</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>2000</dateIssued>
    <edition>7th edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 257p. : ill. ; 23cm.</extent>
  </physicalDescription>
  <tableOfContents>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for pension costs: SSAP 24 - Current topics and future developments -Appendix 1: current cost accounting: SSAP 16 (withdrawn) - Appendix 2: answers to examination questions.</tableOfContents>
  <note type="statement of responsibility">Geoff Black</note>
  <note>Includes index</note>
  <subject>
    <topic> Accounting</topic>
    <topic>--Standards</topic>
  </subject>
  <subject>
    <topic> Financial statements</topic>
    <topic>--Standards</topic>
  </subject>
  <classification authority="lcc">HF5635.B562</classification>
  <identifier type="isbn">0201398427</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120605</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113956.0</recordChangeDate>
  </recordInfo>
</mods>
