MTU Cork Library Catalogue

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Students' guide to accounting and financial reporting standards / Geoff Black.

By: Black, Geoff.
Material type: materialTypeLabelBookPublisher: London : DP Publications, 1994Description: vii, 274 p. ; 24 cm. + pbk.ISBN: 1858050316; 1858050766.Subject(s): Financial statements -- Standards | Accounting -- StandardsDDC classification: 657
Contents:
An introduction to standards -- Accounting policies -- Asset valuation (1): government grants; depreciation; investment properties -- Asset valuation (2): research and development; hire purchase and leasing; goodwill -- Asset valuation (3): stocks and long term contracts -- Capital instruments -- Taxation: value added tax, the imputation system deferred taxation -- Reporting financial performance -- Reporting the substance of transactions -- Segmental reporting -- Post balance sheet events and contingencies -- Cash flow statements -- Associated companies, groups of companies; accounting for acquisitions and mergers -- Foreign currency translation -- Accounting for pension costs -- Current topics and future developments.
Holdings
Item type Current library Call number Copy number Status Date due Barcode Item holds
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00013071
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00013093
Total holds: 0

Includes index.

An introduction to standards -- Accounting policies -- Asset valuation (1): government grants; depreciation; investment properties -- Asset valuation (2): research and development; hire purchase and leasing; goodwill -- Asset valuation (3): stocks and long term contracts -- Capital instruments -- Taxation: value added tax, the imputation system deferred taxation -- Reporting financial performance -- Reporting the substance of transactions -- Segmental reporting -- Post balance sheet events and contingencies -- Cash flow statements -- Associated companies, groups of companies; accounting for acquisitions and mergers -- Foreign currency translation -- Accounting for pension costs -- Current topics and future developments.

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