The Concise Guide to Accounting Standards

Front Matter....Pages i-xl
Accounting for associated companies....Pages 1-5
Disclosure of accounting policies....Pages 7-10
Earnings per share....Pages 13-18
The accounting treatment of government grants....Pages 21-23
Accounting for value added tax....Pages 25-26
Extraordinary items and prior year adjustments....Pages 29-33
The treatment of taxation under the imputation system....Pages 37-40
Stocks and work in progress — excluding long-term Contracts....Pages 43-48
Stocks and work in progress — long-term contracts....Pages 51-56
Statements of source and application of funds....Pages 59-63
Accounting for depreciation....Pages 65-71
Accounting for research and development....Pages 73-77
Group accounts....Pages 79-85
Accounting for deferred taxation....Pages 87-93
Current cost accounting....Pages 95-99
Accounting for post balance sheet events....Pages 101-105
Accounting for contingencies....Pages 107-111
Accounting for investment properties....Pages 113-117
Foreign currency translation....Pages 119-124
Accounting for leases and hire purchase contracts....Pages 127-137
Accounting for goodwill....Pages 141-148
Accounting for acquisitions and mergers....Pages 151-157
Accounting for pension costs....Pages 159-163
Improving examination performance on SSAPs....Pages 165-166
Back Matter....Pages 167-182