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FRS 3 'Reporting Financial Performance'
下载次数: 92 加入日期: 2007-04-27 语言: 授权:
FRS 3 'Reporting Financial Performance' by Philip Dunn 03 Sep 2002 The syllabus for Paper C1, Drafting Financial Statements, includes Generally accepted accounting principles and concepts: application of accounting standards and legislation to the p…
FRS 18 'Accounting policies'
下载次数: 179 加入日期: 2007-04-27 语言: 授权:
FRS 18 'Accounting policies' by Paul Robins 17 Oct 2001 FRS 18 Accounting policies was published in December 2000 and is examinable for the first time from the December 2001 examination sitting. The FRS sets out the principles to be followed in sele…
FRS 15, Tangible fixed assets
下载次数: 73 加入日期: 2007-04-26 语言: 授权:
by Paul Robins 01 Sep 1999 This month's article deals with Financial Reporting Standard (FRS) 15, Tangible fixed assets. FRS 15 was issued on 15th February 1999 and is specifically examinable at the December 1999 diet for the first time. The new sta…
IAS 10, Events after the balance sheet date
下载次数: 130 加入日期: 2007-04-26 语言: 授权:
IAS 10, Events after the balance sheet date by Neil D Stein 01 Aug 1999 The International Accounting Standards Committee (IASC) issued a revised IAS 10, Events After the Balance Sheet Date, in May 1999. The original IAS 10 dealt with contingencies a…