Statement of Standard Accounting Practice 4 (revised): Accounting for Government Grants (issued April 1974, revised July 1990)

Article Abstract:

The UK Accounting Standards Committee's revised Statement of Standard Accounting Practice 4: Accounting for Government Grants, which was issued in Apr 1974 and revised in Jul 1990, is presented. The statement covers basic concepts and includes provisions covering the establishment of the relationship between grants received and expenditure, recognition of grants in the profit and loss account, and the balance sheet treatment of grants.

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Proposed Statement of Standard Accounting Practice - Exposure Draft 53: Fair Value in the Context of Acquisition Accounting (issued July 1990)

Article Abstract:

The UK Accounting Standards Committee's Proposed Statement of Standard Accounting Practice - Exposure Draft 53: Fair Value in the Context of Acquisition Accounting, which was issued in Jul 1990, is presented. Areas covered by the exposure draft include consideration in a form other than securities, the fair value of the identifiable net assets acquired, and assigning fair values to the identifiable assets and liabilities.

Acquisitions and mergers

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Proposed Statement of Standard Accounting Practice - Exposure Draft 54: Cash Flow Statements (issued 26 July 1990)

Article Abstract:

The UK Accounting Standards Committee's Proposed Statement of Standard Accounting Practice - Exposure Draft 54: Cash Flow Statements, which was issued on 26 Jul 90, is presented. Subjects covered by the exposure draft include the contents of cash flow statements, accounting policies, and the classes and elements of cash flows.

Cash flow

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