Statement of Standard Accounting Practice 25: Segmental Reporting (issued June 1990)

Article Abstract:

The UK Accounting Standard Committee's Statement of Standard Accounting Practice 25: Segmental Reporting, which was issued in Jun 1990, is presented. Aspects of segmental reporting covered by the statement include the determination of reportable segments, information to be disclosed, and a definition of terms. Particulars about the statement's application to the UK and the Republic of Ireland are covered.

Ireland, Accounting Standards Committee, Institute of Chartered Accountants in Ireland

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The accounting treatment of government grants

Article Abstract:

The Institute of Chartered Accountants in England and Wales Accounting Standards Committee has issued its proposed statement of standard accounting practice, 'The Accounting Treatment of Government Grants, June 1988, ED 43'. The full text of the statement is presented.

Accounting and auditing, Subsidies

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