UK Accounting Standards : A Quick Reference Guide

ISBN-13: 9780750664745 / Angielski / Miękka / 2005 / 368 str.

Robert Kirk

Opis

The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating as the UK prepares to comply with International Accounting Standards.

This text gives accounting professionals an understanding of UK accounting standards and demonstrate how they are used in practice. It is the perfect companion for those who need to keep abreast of changes to accounting standards or who need to see how the standards are applied in practice.

Accounting Standards includes:
* Summaries outlining the principles behind UK accounting standards
* Examples and extracts from well-known recent company accounts

* Keep up to date with changes to UK accounting standards
* Includes practical examples to illustrate how accounting standards work in practice

Spis treści

The Regulatory Framework and Standard-setting Process; Asset valuation: Accounting for Tangible Fixed Assets; Asset valuation: Accounting for Intangible Assets; Asset valuation: Accounting for stocks and works 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 Contengencies, Pensions and Segmental Reporting; Group Accounting; Foreign Currency Translation; Sundry Accounting Standards.

O autorze

Robert 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.