Synopsis
A detailed guide to accounting standards, revised to include SSAPs and FRSs, with added chapter reviews. A second volume provides solutions to problems set at the end of each chapter in the first, allowing the reader to assess their understanding.
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Présentation de l'éditeur
This 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.
New fully updated edition
Tests the reader on numerical application, understanding of the underlying theory and presentation of financial statements
Includes questions selected from the major accounting bodies in the UK
Biographie de l'auteur
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.
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