STATEMENT 86 MAY AFFECT MANY FIRMS' SOFTWARE COSTS
- CCA in Australia and New Zealand: a discordant note. Clarke, Frank // Accountancy;Feb1983, Vol. 94 Issue 1074, p19
Reports on the differences between the current cost statements issued by the New Zealand and Australian accounting bodies. Provisions of the legislative issued; Possibility of triggering international diversity in current cost accounting.
- Getting to grips with accounting Standards. // Accountancy;Sep79, Vol. 90 Issue 1033, p22
Reports developments in accounting standards in Great Britain. Schedule for public hearings on ED 24 'Current Cost Accounting'; Distribution of a revised SSAP 1 to members of the Accounting Standards Committee for voting; Consideration of an Exposure Draft on leasing by the Accounting Standards...
- ASC credibility at stake over CCA. Atchley, Kate // Accountancy;Jun83, Vol. 94 Issue 1078, p20
Focuses on Accounting Standards Committee's determination to solve a problem concerning current cost accounting in Great Britain. Series of research projects and opinion surveys; Range of methods for reflecting changing prices; Harmonization and comparability between accounts.
- Statement by the Accounting Standards Committee on SSAP 16 'Current Cost Accounting' // Accountancy;Jun83, Vol. 94 Issue 1078, p116
Presents Great Britain-based Accounting Standards Committee's statement on standard dealing with current cost accounting. Interim report of the monitoring working party; Investigations into SSAP 16; Purpose of annual reports and accounts.
- Corresponding amounts and 10-year summaries in current cost accounting: a discussion paper. // Accountancy;Mar1982, Vol. 93 Issue 1063, p104
Presents a discussion paper on current cost accounting by the Accounting Standards Committee in Great Britain. Occurrence of distortion in financial summaries; Need to update profit and loss accounts and balance sheet items; Aims of comparative information.
- Accounting for Computer Software. Dixon, Rob; Woodhead, Anne // Journal of General Management;Summer2000, Vol. 25 Issue 4, p17
This article argues that the determination of the appropriate accounting treatment of computer software costs presents another example of the conflict between two fundamental accounting concepts; matching and prudence. The issues relevant to the debate involve the uncertainty of future benefits,...
- Influence de la profession comptable sur la diffusion des coÃ»ts standard en Grande-Bretagne et en France : 1880-1950. Berland, Nicolas; Boyns, Trevor; Zimnovitch, Henri // ComptabilitÃ© ContrÃ´le Audit;May2002 Special Issue, p169
Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...
- Boning up on SSAP 16. Lunt, Henry // Accountancy;Oct80, Vol. 91 Issue 1046, p111
This article presents information on the changes made to Statement of Standard Accounting Practice Number 16 (SSAP 16) entitled "Current Cost Accounting" in Great Britain. The preceding exposure draft ED 24 had been released in April 1979, and was extensively discussed and debated. In all, there...
- Accounting for the effects of changing prices. // Accountancy;Aug1984, Vol. 95 Issue 1092, p123
Presents the exposure draft of accounting for the effects of changing prices in Great Britain by the Institute of Chartered Accountants in England & Wales. Accounting associations that would comment on the draft; Limitations of historical cost accounting; Definition of terms; Standard...