Students' Guide to Accounting and Financial Reporting Standards - Geoff Black

The text is a students' guide to accounting and financial-reporting standards to the level appropriate for intermediate and final students of all the main professional accountancy examinations. It highlights the key points of each standard, and uses actual up-to-date company-account extracts to show their practical applications. There are numerous flow- charts which illustrate key features and processes, and also examination questions and answers. A syllabus coverage chart indicates which standards need to be covered for which particular examinations. This edition states the position as at 30th June 1995.;Should any major changes be made before the next edition is published, a free update would be available on application to the publishers about a month before examinations.;The guide is used on the following courses: ACCA, AAT, CIMA, ICSA, ICAEW, ICOMA, CIB, BTEC Higher National, BA Business and Accounting.;A lecturers' free supplement is included.