000			02180nam a22002897a 4500
008			180608t1988 uk aaaaer 001 0 eng
020			_a1870941217
040			_aCBNCAT
082			_a657 _bPIZ
100			_aPizzy, Alan
245			_aACCA 2.8 regulatory framework of accounting /
250			_aRevised syllabus
260			_aLondon : _bDP Publications Ltd. , _cc1988.
300			_avi. 349p; ill..
500			_aPart 1: ACCA syllabus; study guide and syllabus commentary. Part 2 The study section: framework of fundamental ideas acceptable to accountants; recognition of revenue and liabilities; income, capital and value; accounting for price level changes; cash flow accounting; value added statements; financial statements for employees; social responsibility accounting - the legal framework; the disclosure requirements for published accounts; legal rules which influence accounting statements; distributable profits; ASC- its role and operation; the accounting treatment of fixed assets and depreciation; stocks - their significance for income measurement; research and development; goodwill; accounting for investments; the merger method - merger relief; accounting for overseas transactions; transactions which merit special treatment and judgement; treatment of tax in accounts - SSAPs 4/5/8/15; EPS - SSAP 3 - the rules and their significance; accounting for leases and H.P. transactions; the stock exchange; pension fund accounts; the accounts of charities. Part 3 The revision section: revision and examination techniques; mock examination papers. ACCA question analysis
504			_aIncludes bibliographical references.
520			_aThis manual aims to cover the ACCA syllabus in sufficient depth for lecturer and student alike, including mock exam questions with suggested solutions, analysis of past papers and examiners' comments. A lecturers' supplement is available
590			_aosa; 08/06/18
591			_aLoans
600			_a.
650			_aAccounting
650			_aBusiness economics
651			_aAccounting - Great Britain
710			_aAssociation of corporate and chartered accountants
942			_2ddc _cBOOK
949			_a657. PIZ
999			_c8893 _d8893