Students' Guide to Accounting and Financial Reporting Standards - Softcover

Black, Mr Geoff

9780201398427: Students' Guide to Accounting and Financial Reporting Standards

Softcover

ISBN 10: 0201398427 ISBN 13: 9780201398427

Publisher: Financial Times/ Prentice Hall, 1999

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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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From the Author

Changes since the 7th edition
There have been many changes in accounting standards since the date of the last edition - 5 new standards and many minor revisions. The new edition is totally updated, with extra features such as chapter summaries, discussion questions and answers and a new 'standards in transit'appendix which includes those standards which, though replaced by new standards, will be applied by companies for some time yet. All the actual company account extracts have also been updated.

From the Back Cover

Students' Guide to Accounting and Financial Reporting Standards, 8th edition is ideal for students of accounting and business studies at undergraduate level or those who are taking professional or technician level accounting courses. It will also be of use to postgraduate students and professional accountants. It is the market leading accounting standards text for students. Previous editions have gained the text a reputation for its up-to-date, comprehensive and accessible coverage of accounting standards. This new edition has been thoroughly revised to include all new standards up to and including FRS 19. Many actual company examples are used and the background to the standard setting process is explained.

Key Features

Accounting standards are made accessible by highlighting the key points of each standard.
Numerous flow charts illustrate key features and processes, and chapter summaries are included.
Specially selected examination questions and answers are included throughout.
Further discussion questions and suggested responses are included for every chapter.
The text covers the main requirements of every standard at levels appropriate for all finance and accounting students.
- New material on international standards and the surrounding debate is included and analysed.
Geoff Black is a Chartered Accountant. He has been Senior Lecturer and Head of Professional Accounting courses at Anglia Polytechnic University, Cambridge. Currently he is Senior Lecturer in Business Finance at Harper Adams University College. He is the author of Introduction to Accounting, also published by Financial Times/Prentice Hall.

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