WORKBOOK OF ACCOUNTING STANDARDS SANGSTER

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WORKBOOK OF ACCOUNTING STANDARDS

A. SANGSTER

PITMAN WYDANIE IV 387 STRON

4th Edition
Alan Sangster
1997 400 pages (est.) 0[zasłonięte]273-634-5 (Paperback)

The new edition of this established text has been brought up-to-date with the
latest standards issued by the ASB, including the revised cashflow statement
FRS 1 and FRS 8 Related Party Disclosures.
It covers the entire range of standards currently in force in the UK. It is
essentially a tutorial workbook and self-learning guide that is designed to be
used alongside a textbook (such as Advanced Financial Accounting by
Lewis and Pendrill) and the standards themselves. A summary of the
accounting treatment of each standard is given, followed by a discussion of
interpretation problems and tricky `grey areas'.

- flowcharts provide helpful algorithms for applying the standards
- over 600 short questions and some longer problem-type questions are
- provided to test knowledge
- accompanied by a Lecturer's Guide

Preface
Acknowledgements
How to use this book
1.Materiality
2.FRS 3: Reporting Financial Performance
3.SSAP 9: Stocks and Long Term Contracts
4.SSAP 12: Accounting for Depreciation
5.SSAP 13: Accounting for Research and Development
6.SSAP 17: Accounting for Post Balance Sheet Events
7.SSAP 18: Accounting for Contingencies
8.SSAP 19: Accounting for Investment Properties
9.SSAP 20: Foreign Currency Translation
10.SSAP 21: Accounting for Leases and Hire Purchase Contracts
11.SSAP 24: Accounting for Pension Costs
12.Presentation Standards
13.Taxation and Grants
14.Groups
15.Which Standard?
ALAN SANGSTER
Professor of Accounting, The Queen's School of Management,
Belfast.