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ACCOUNTING STANDARDS 2006/2007ICAwydawnictwo: CCH WOLTERS KLUWER, 2006, wydanie Icena netto: ACCOUNTING STANDARDS 2006/2007
The full text of all UK Exposure Drafts and Accounting Standards extant at 30 April 2006 Accounting Standards 2006/2007 is a major reference book designed to present reliable and easily accessible information to those who need to keep up-to-date with the latest standards issued by the Accounting Standards Board. Comprehensive in coverage, it contains the complete texts of: All UK Statements of Standard Accounting Practice and Financial Reporting Standards extant at 30 April 2006 Other ASB Statements, Discussion Papers and UITF Abstracts UK Financial Reporting Exposure Drafts Relevant ICAEW technical releases New updating features for the 2006/2007 edition include: FRS 28 Corresponding Amounts FRS 29 (IFRS 7) Financial Instruments: Disclosures Amendments to FRS 26 (IAS 39) Financial Instruments: Measurement FRED 36 Business Combinations (IFRS 3) and Amendments to FRS 2 FRED 37 Intangible Assets (IAS 38) FRED 38 Impairment of Assets (IAS 36) FRED 39 Amendment to FRS 12 Provisions, Contingent Liabilities and Contingent Assets and FRS 17 Retirement Benefits Proposed Amendment to FRS 20 (IFRS 2) Share Based Payment - Vesting Conditions and Cancellation Proposed Interpretation of Statement of Principles for Public Benefit Entities Heritage Assets: Can Accounting Do Better? Accounting Standards is well known for its user-friendly style and is fully cross-referenced with helpful footnotes, which identify relevant changes since the documents were issued or revised. Accounting Standards is one of a set of four volumes, which provide practical and theoretical guidance to both the professional and student. The companion to Accounting Standards is: Applying GAAP 2006/2007 (Generally Accepted Accounting Practice) which offers a clear and simple-to-understand guide to the application of accounting standards. The other two volumes in the set, providing a parallel service to all those involved in auditing are: Auditing & Reporting 2006/2007 which covers essential APB material extant at 30 April 2006; and Implementing GAAS 2006/2007 (Generally Accepted Auditing Standards) which contains practical advice on those standards and advice on best practice. Paperback
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