Proposed statement of standard accounting practice - ED51: accounting for fixed assets and revaluations (issued May 1990)

Article Abstract:

The UK Accounting Standards Committee's Proposed Statement of Standard Accounting Practice - ED51: Accounting for Fixed Assets and Revaluations (issued May 1990) is presented. Areas covered by the statement include the capitalization of borrowing costs, the recognition of fixed assets, and structured revaluations.

Accounting and auditing, Loans

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Proposed statement of standard accounting practice- exposure draft 52: accounting for intangible fixed assets (issued May 1990)

Article Abstract:

The UK Accounting Standards Committee's Proposed Statement of Standard Accounting Practice - Exposure Draft 52: Accounting for Intangible Fixed Assets (issued May 1990) is presented. Areas covered by the statement include recognition, revaluations, amortization, and disclosure.

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