Guidelines for Financial Reporting Standards
Solomon's guidelines first presented in 1989 achieved the unusual feat of bringing out of the closet of academic journals the need for accounting standards and impacting official policy in the UK with his conceptual framework. Against the historical macro-level backdrop of Britain's Accounting Standards Committee and the evolved canon of GAAP (gene.
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accepted accounting principles accounting date accounting entity accounting information accounting model accounting period accounting principles aggregate Amortization assets and liabilities balance sheet approach balance sheet date carrying values cash flows change in owners Companies Act 1985 concept convertible bond criteria for recognition criterion current cost deferred tax defmed defmition deprival value determined disclosed discussed earnings employees enterprise entity's equity expected financial statements fmancial information fmancial position fmancial statements future economic benefits GAAP going concern goodwill Guidelines historical cost model holding gains income income statement inflow inventory lease loss account net realizable value obligation outflow paragraph pension plan present value prior period adjustments profit and loss purchasing power real fmancial capital realizable value recognition and measurement recognized recoverable amount relevant reliable representational faithfulness revenue and expense revenues and gains situation Solomons SSAP treatment uncertainty users of fmancial verifiable
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Profitability, Accounting Theory and Methodology: The Selected Essays of ...
No preview available - 2007