TY  - BOOK
AU  - Black, Geoff
TI  - Students' guide to accounting and financial reporting standards.
SN  - 0201398427
AV  - HF5635.B562 
PY  - 2000///
CY  - New York
PB  - Prentice Hall
KW  -  Accounting
KW  - --Standards
KW  -  Financial statements
N1  - Includes index; Contents: An Introduction to standards -- Accounting policies: SSAP 2 -- Asset valuation 1: SSAPs 4, 12&19 and FRS 15 -- Asset valuation 2: SSAPs 13 & 21 and FRSs 10&11 -- Asset valuation 3: SSAP 9 -- Capital instruments and derivatives: FRSs 4 & 13 -- Taxation: SSAPs 5, 8 &15 -- Reporting financial performance, earnings per share: FRSs 3&14 -- The Substance of transactions, related parties: FRSs 5 &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 & 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for pension costs: SSAP 24 - Current topics and future developments -Appendix 1: current cost accounting: SSAP 16 (withdrawn) - Appendix 2: answers to examination questions
ER  -