| 000 | 01429nam a22002057a 4500 | ||
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| 005 | 20210414113956.0 | ||
| 008 | 120605t xxu||||| |||| 00| 0 eng d | ||
| 020 | _a0201398427 | ||
| 050 | _aHF5635.B562 | ||
| 100 | _aBlack, Geoff | ||
| 245 |
_aStudents' guide to accounting and financial reporting standards. / _cGeoff Black |
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| 250 | _a7th edition | ||
| 260 |
_aNew York: _bPrentice Hall, _c2000 |
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| 300 |
_axii, 257p. : _bill. ; _c23cm. |
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| 500 | _aIncludes index | ||
| 505 | _aContents: 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for pension costs: SSAP 24 - Current topics and future developments -Appendix 1: current cost accounting: SSAP 16 (withdrawn) - Appendix 2: answers to examination questions. | ||
| 650 |
_a Accounting _x--Standards |
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| 650 |
_a Financial statements _x--Standards. |
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| 942 |
_2lcc _cBK |
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| 999 |
_c1094 _d8594 |
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