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OverviewThis new edition of Accounting Standards in Depth seeks to examine the standards in force together with the proposed changes contained within the exposure drafts. This is followed by a selection of questions which attempt to cover most of the major problem areas that students are likely to encounter. The questions have been selected from the major accounting bodies in the United Kingdom - CIMA, ACCA, ICAEW and ICAI. The book presents an introduction to the standard-setting process. As well as looking at the development of the Accounting Standards Board it examines the conceptual framework behind the practice of financial accounting including the Statement of Principles. Further chapters include sections on the key accounting problems in the balance sheet including taxation, cash flow statements, pensions, acquisitions and developments in financial reporting. The reader will be tested on numerical application, on an understanding of the underlying theory and on presentation of financial statements under the current regulatory framework. Full Product DetailsAuthor: Robert KirkPublisher: Elsevier Science & Technology Imprint: CIMA Publishing Edition: 4th Revised edition Weight: 0.400kg ISBN: 9781859715390ISBN 10: 1859715397 Pages: 500 Publication Date: 15 June 2002 Audience: College/higher education , Tertiary & Higher Education Format: Paperback Publisher's Status: Active Availability: Out of stock  The supplier is temporarily out of stock of this item. It will be ordered for you on backorder and shipped when it becomes available. Table of ContentsThe Regulatory Framework and the Standard-setting Process; Asset Valuation: Accounting for Tangible Fixed Assets; Asset Valuation: Accounting for Intangible Assets; Asset Valuation; Accounting for Stocks and Work in Progress; Profit and Loss: Accounting for Taxation; Profit and Loss: Earnings per Share and Reporting Financial Performance; Cash Flow Statements; Accounting Disclosure Standards: Post Balance Sheet Events, Provisions and Contingencies, Pensions and Segmental Reporting; Group Accounting; Foreign Currency Translation; Sundry Accounting Standards; Combined Questions.ReviewsAuthor InformationRobert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland. Tab Content 6Author Website:Countries AvailableAll regions |
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