Inhaltsangabe
Accounting standards for the UK and Ireland are set by the Accounting Standards Board, an independent body, which, since its formation in 1990, has issued eight Financial Reporting Standards and adopted more than 20 Statements of Standard Accounting Practice issued by its predecessor, the Accounting Standards Committee. Also in issue are more than a dozen exposure drafts and other documents issued for discussion and consultation. Using straightforward language, this revised and updated edition summarizes all the standards and documents in force, up to the publication of FRS 7. This should be of use to practitioners and students alike.
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