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020 _a0201398427
050 _aHF5635.B562
100 _aBlack, Geoff
245 _aStudents' guide to accounting and financial reporting standards. /
_cGeoff Black
250 _a7th edition
260 _aNew York:
_bPrentice Hall,
_c2000
300 _axii, 257p. :
_bill. ;
_c23cm.
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for pension costs: SSAP 24 - Current topics and future developments -Appendix 1: current cost accounting: SSAP 16 (withdrawn) - Appendix 2: answers to examination questions.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
650 _a Financial statements
_x--Standards.
942 _2lcc
_cBK
999 _c1094
_d8594