The new standard for accounting on pension costs - SSAP 24 - is now in force and must be applied by all companies in their next annual accounts. The subject is complex and does not provide an explanation of how its requirements should be applied in practice. This booklet seeks to fill that gap, giving a guide to the implementation of the standard and discussion of the problem areas which will arise. This booklet is an updated version of Chapter 22 of UK GAAP - Generally Accepted Accounting Practice in the UK - and it compares IASC and US equivalents. It also illustrates the approach taken to the disclosure requirements by a number of companies which have already published reports in compliance with the standard. The book also uses numerical examples and highlights the new position on pension fund surpluses.
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Descrizione libro Sweet & Maxwell. Condizione libro: Good. Ex-library, so some stamps and wear, but in good overall condition. Codice libro della libreria Z1-I-001-00499