Statement of priciples for financial reporting interpretation for public benefit entities
Statement of priciples for financial reporting interpretation for public benefit entities
- Kingston upon Thames Accounting Standards Board 2007
- 108p. 21cm.
Introduction -- The objective of financial statements -- The reporting entity -- The qualitative characteristics of financial information -- The elements of financial statements -- Recognition in financial statements -- Measurement in financial statements -- Presentation of financial information -- Accounting for interests in other entities -- Appendices 1-4
Sets out the principles that the Accounting Standards Board believes should underlie the preparation and presentation of general purpose financial statements of public benefit entities, regardless of their size, whether or not they aim to make a surplus and whether they are private or public sector entities.
9781841409573
United Kingdom--
657.3 $2 18
Introduction -- The objective of financial statements -- The reporting entity -- The qualitative characteristics of financial information -- The elements of financial statements -- Recognition in financial statements -- Measurement in financial statements -- Presentation of financial information -- Accounting for interests in other entities -- Appendices 1-4
Sets out the principles that the Accounting Standards Board believes should underlie the preparation and presentation of general purpose financial statements of public benefit entities, regardless of their size, whether or not they aim to make a surplus and whether they are private or public sector entities.
9781841409573
United Kingdom--
657.3 $2 18