Synopsis
A detailed guide to accounting standards, revised to include SSAPs and FRSs, with added chapter reviews. A second volume provides solutions to problems set at the end of each chapter in the first, allowing the reader to assess their understanding.
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From the Back Cover
The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating. This edition seeks to examine the standards in a unique and detailed way in order for both the student and the professionally qualified accountant to keep abreast of changes. The author begins each chapter with a brief summary of the relevant accounting standards in force together with the proposed changes contained within the exposure drafts. This is followed by a selection of questions which attempt to cover most of the major problem areas that the reader is likely to encounter. The questions have been selected from four of the major accounting bodies in the United Kingdom - CIMA, ACCA, ICAEW and ICAI.
The reader is tested on numerical application, on an understanding of the underlying theory and on presentation of financial statements under the current regulatory framework.
The Author
Robert Kirk BSc (Econ) FCA CPA qualified as a chartered accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and four further years in practice. In 1980 he was appointed a director of a private teaching college in Dublin where he specialized in the teaching of professional accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster.
About the Author
Robert Kirk BScn (Econ) FCA CPA qualified as a charted accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and a further four years in practice. In 1980 he was appointed director of a private teaching college in Dublin where he specialised in the teaching of financial accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the the School of Accounting at the University of Ulster. He also presents continuing professional education courses for various institutes across the UK and Ireland.
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