Students' Guide to Accounting and Financial Reporting Standards
Geoff Black writes with the intention of making the Financial Reporting Standards more accessible to students. He highlights the key points of each standard whilst using actual company account extracts to show their practical applications.
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Index to standards FRS Title Chapter 1 Cash flow statements
Accounting for subsidiary undertakings
22 other sections not shown
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31 December accounting period accounting policies accounting standards acquired acquisition actuarial adjusted amortised applied arising asset or liability assets and liabilities balance sheet date calculated capitalised carrying amount carrying value cash flow statement Chapter charge Companies Act Companies Act 1985 company's consolidated financial statements debt deferred tax depreciation differences disclosed disclosure dividends earnings per share entity's equity estimated expenditure fair value Figure finance lease Financial Reporting financial statements foreign currency gains and losses historical cost impairment included intangible assets investment properties issued joint ventures Kingfisher plc long-term contracts loss account minority interests operating lease operating profit ordinary activities ordinary shares pension post balance sheet profit and loss profit or loss provision purchase realisable value reporting entity revalued shareholders shown SSAP 13 statement of total subsidiary undertakings tangible fixed assets total recognised gains transactions turnover users valuation