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Workbook of Accounting Standards

Workbook of Accounting Standards


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About the Book

This is a students' workbook aimed at improving understanding of the statements of Standard Accounting Practice (SSAPs) which regulate the profession. The workbook is a problem-based approach which provides students with varied examples and questions on interpreting the standards for practical application. Chapters are introduced by a brief review of the standard and common problem areas. Next, detailed flowcharts isolate the content of each standard and take the student through a systematic analysis of application. This is followed by 40 short questions testing different aspects of interpretation, and one or two in-depth, case-style questions. This text should be of interest to professional accountancy students and CNAA accountancy degree students, undergraduate courses in accounting and finance in universities and polytecnics, ACCA 2.8, 2.9 & 3.1 ICAEW, AAT, ICom A and CIMA stage 3 financial accounting students.

Table of Contents:
Materiality; SSAP 6 - extraordinary items and prior year adjustments; SSAP 9 - stocks and long term contracts; SSAP 12 - accounting for depreciation; SSAP 13 - accounting for research and development; SSAP 17 - accounting for post balance sheet events; SSAP 18 - accounting for contingencies; SSAP 19 - accounting for investment properties; SSAP 20 - foreign currency translation; SSAP 21 - accounting for leases and hire purchase contracts; SSAP 24 - accounting for pension costs; presentation standards - SSAP 2 - disclosure of accounting policies; SSAP 3 - earnings per share; SSAP 10 - statements of source and application of funds; SSAP 25 - segmental reporting; taxation and grants - SSAP 4 - accounting for government grants; SSAP 5 - accounting for Valued Added Tax; SSAP 8 - the treatment of taxation under the imputation system in the accounts of companies; SSAP 15 - deferred tax; groups - SSAP 1 - accounting for associated companies; SSAP 14 - group accounts; SSAP 23 - aacounting for acquisitions and mergers; SSAP 22 accounting for goodwill; which SSAP?; solutions.


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Product Details
  • ISBN-13: 9780273031895
  • Publisher: Financial Times Prentice Hall
  • Publisher Imprint: Financial Times Prentice Hall
  • Height: 246 mm
  • Width: 189 mm
  • ISBN-10: 0273031899
  • Publisher Date: 24 May 1991
  • Binding: Paperback
  • Weight: 676 gr


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