Accounting standards (6th ed)

This text is a compehensive guide to all current UK accounting standards, and is aimed at undergraduate and professional students of accounting at intermediate level.

Each chapter gives a full introduction to the standard under scrutiny, with an analysis of its nature and purposes.

It also discusses practical problems in accounting treatment.Worked examples are included at regular intervals, to show how theory is applied and to improve skills in examination techniques.

Questions and solutions are also supplied for this purpose.

This edition has been revised in light of the ongoing work of the ASB in issuing new FRSs FREDs and UITFAs, and includes the latest work of the "Statement of Principles".There is coverage of: "Reporting the Substance of Transactions", "FRS6 Acquisitions and Mergers", "FRS7 Fair Values in Acquisition Accounting" and "FRS8 Related Party Disclosures".