Accountancy principles and practices
Bad and doubtful debts
Barristers and advocates
Change of accounting basis
Computation of trade profits
Barristers and advocates
Consistency
Deferred revenue expenditure
Distinction between capital and revenue expenditure
Generally accepted accounting practice (GAAP)
Income recognition
Insurance agents' commission
International accounting standards (IAS)
Key statutory principles
Ordinary principles of commercial accountancy
Provisions
Deferred revenue expenditure
Evidence, role of
Finance leases
Financial Reporting Standards (FRS)
Provisions, contingent liabilities and contingent assets
Foreign exchange gains and losses
Generally accepted accounting practice (GAAP)
Meaning
Real estate investment trusts
Intangible fixed assets
International accounting standards
Real estate investment trusts
International accounting standards (IAS)
Generally
History of
Setting
Loan relationships
Ordinary principles of commercial accountancy
Overview
Pre-6 April 2005
Provisions, contingent liabilities and assets
Real estate investment trusts
Research and development
Rounding of profit figures
Securitisation companies
Statements of Standard Accounting Practice (SSAP)
Finance lease rental payments
Leases and hire-purchase contracts
Valuation of stocks and long-term contracts
Trading stock
Generally
Post-balance sheet events
Valuation
UITF 40
Generally