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Publication Date: 2003
Publisher: CIMA Publishing
The pace of development in financial reporting has accelerated sharply during the last few years and shows no sign of abating. This edition seeks to examine the standards in a unique and detailed way in order for both the student and the professionally qualified accountant to keep abreast of changes. The author begins each chapter with a brief summary of the relevant accounting standards in force together with the proposed changes contained within the exposure drafts. This is followed by a selection of questions which attempt to cover most of the major problem areas that the reader is likely to encounter. The questions have been selected from four of the major accounting bodies in the United Kingdom - CIMA, ACCA, ICAEW and ICAI. The reader is tested on numerical application, on an understanding of the underlying theory and on presentation of financial statements under the current regulatory framework. The Author Robert Kirk BSc (Econ) FCA CPA qualified as a chartered accountant in Belfast with Price Waterhouse & Co., and spent two years in industry and four further years in practice. In 1980 he was appointed a director of a private teaching college in Dublin where he specialized in the teaching of professional accounting subjects. He later moved into the university sector and is currently Professor of Financial Reporting in the School of Accounting at the University of Ulster.Robert Kirk is the author of 'accountancy standards in Depth, Fourth Edition (Cima Student Handbook) (v. 1)', published 2003 under ISBN 9781859715390 and ISBN 1859715397.
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