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Statement of priciples for financial reporting interpretation for public benefit entities

By: Language: English Publication details: Kingston upon Thames Accounting Standards Board 2007Description: 108p. 21cmISBN:
  • 9781841409573
Subject(s): LOC classification:
  • 657.3 $2 18
Partial contents:
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
Summary: 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.
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Reference copy 657.3 STA (Browse shelf(Opens below)) 1 Available 30073998

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.