Students' Guide to Accounting and Financial Reporting Standards - Softcover

Inhaltsangabe

Since 1970, Statements of Standard Accounting Practice (SSAPs) and more recently Financial Reporting Standards (FRSs) have become essential reading for both professional accountants and accountancy students. Recognising that every financial accounting examination is likely to require knowledge of several standards, Accounting and Financial Reporting Standards covers the main requirements of every accounting standard, up to and including FRS 15. The process for setting accounting standards is dynamic, and standards are constantly revised, updated or replaced. Accounting and Financial Reporting Standards has gained an excellent reputation for its up-to-date, comprehensive and accessible coverage of accounting standards and now in its seventh edition it has been thoroughly revised to include all new standards and also changes to existing standards. The book has been written with the student in mind and explains in clear language and with the use of many actual company examples the complexities of each standard and the background to the national and international standard-setting process. Previous editions have been recommended reading for many courses, including those of universities, professional bodies (CIMA, Accounting Technicians) and also A-level Examining Boards.

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