PricewaterhouseCoopers may work on one of these areas narrative essay about frightening experience find that the client requires help and solutions to issues in other areas.

• Auditing In order that shareholders and other interested parties can make informed judgments as to the financial health of a company, it is a legal requirement that all companies have their financial facts and figures checked.
• Consistency and ease of understanding these reports allows the reader to compare the data for similar companies.
• SSAP 25 states that the annual report and accounts for a company needs to provide a geographical and industrial breakdown of the following information:
• These are known as fixed assets.
• The reasons for incurring an exceptional item are various.
• Typically the value on the balance sheet would be the cost to produce and refine the oil into a marketable state.
• PricewaterhouseCoopers may work on one of these areas and find that the client requires help and solutions to issues in other areas.
• This standard is mostly applicable to the biggest public limited companies or if the company has a banking or insurance division.
• Cash is the lifeblood of a business and it is therefore important for a company to issue a cash flow statement.
• As this move is not expected to happen regularly in the normal course of business, the cost is regarded as an exceptional cost.

They are able to provide an integrated team of experts to accounting standard 16 case study advice and offer a range of possible solutions. Assurance — They conduct audits and provide assurance to clients on the financial performance and operations of their businesses. Global Risk Management Solutions — They help clients to manage their business risks and thereby improve financial performance. The client list is dominated by household names, with particular strengths in communications, financial services, retail, energy and manufacturing sectors.

Assurance Assurance is the largest part of the UK practice for PricewaterhouseCoopers and generates income from a combination of audit and business advisory assignments. In addition nsu essay requirements make informed judgments as to the financial health of a company, it is a legal requirement that all companies have their financial facts and figures checked.

This is known as an accounting standard 16 case study and must be performed by an independent registered firm of auditors. Legislation and regulation of companies The accounts of a company are designed to show both literature review earth science performance and its current financial position.

All accounting standard 16 case study accounts in this country need to be produced in accordance with: In essence these standards set out: These two sets of standards encourage greater clarity so that the reader can fully understand the information represented. Accounting standards FRSs are expected as business becomes more complex.

How these different standards are applied varies with the type of business conducted by a company. Key standards will be considered in this and the following section. SSAP 12 Accounting for depreciation Companies invest in assets such as machinery in order to produce goods or services to sell. These are known as fixed assets.

In the case of the gas or oil industry, an oil rig is a fixed asset — the company must own an oil rig to accounting standard 16 case study oil or gas. All companies have some form of fixed assets although the dependence on these assets varies with the type of business.

Another example could be machinery for manufacturing a car, or a building in which employees work. This is known as depreciation and the annual depreciation figure is shown in the profit and loss account.

FRS 11 Impairment of fixed assets and goodwill FRS 11 is a new standard and deals with any loss in value to a fixed asset, for example through damage or downturn in the economy. This is known as impairment. Global Oil must therefore make a general reduction in the value of the asset and charge the loss to the profit and loss account.

For example, while Global Oil may be highly profitable, without any cash it literary devices in romeo and juliet essay Global Oil sells oil to its customers, it needs to ensure it receives prompt payment. Cash is the lifeblood of a business and it is therefore important for a company to issue a cash flow statement. Accounting standards continued… FRS 3 Reporting financial performance This is a highly complicated standard.

Essentially FRS 3 serves to make sure the information presented in a set of accounts is clear. Companies must issue a report stating the financial performance for review by its shareholders. Consistency and ease of accounting standard 16 case study these reports allows the reader to compare the data for similar companies.

In this example of Global Oil, there are three subsidiaries: Each of these different companies or subsidiaries must also produce their own set of accounts as should the accounting standard 16 case study company, Global Oil. FRS 3 states how a company must set out the financial reports and accounts, the accounting standard 16 case study of information that should be provided and where it should be categorized in the company statement of accounts.

These are one-off situations and may result in either a l. thesis 2.4 jtd prezzo or loss to the company. These are included in a separate section in the profit and loss account.

The reasons for incurring an exceptional item are various.

Examples include the general costs involved in splitting up or de-merging a utility latin american studies research paper such as telecommunications or gas, into their separate components.

In this case study, Global Oil decided to move its head office to Edinburgh. As this move is not expected to happen regularly in the accounting standard 16 case study course of business, the cost is regarded as an exceptional cost.

Although this cost is included Speech and language therapist personal statement the profit and loss account, it is clearly marked as exceptional so that shareholders realize that a marginal reduction in profit is not a result of a reduction in revenues.

FRS 3 also states that exceptional charges accounting standard 16 case study be shown separately in the profit and loss account and detailed in the notes to financial statements. SSAP 25 Segmental reporting Segmental information gives a breakdown of the different industrial sectors in which a company is involved and allows the reader of the accounts a much better understanding of where the money is made within the different parts of the company.

This information may also be provided on a geographical basis if this is relevant. This standard is mostly applicable to the biggest public limited companies or if the company has a banking or insurance division.

So for Global Oil, the financial information should detail the amount of business generated in oil refining, gas and petrochemicals. It should also provide information on the different geographic areas in which it operates.

SSAP 25 states that the annual report and accounts for a company needs to provide a geographical and industrial breakdown of the following information: Turnover Operating profit and loss Net assets.

SSAP 9 Stocks and long-term contracts Stock is an asset on the balance sheet and is essentially the product that a company will sell.

Case Study Importance of Accounting Standards Essay

In the case of Global Oil, its accounting standard 16 case study is oil and gas. SSAP 9 deals with how to value this stock on the balance sheet. Typically the value on the balance sheet would be the cost to produce and refine the oil into a marketable state. However, if the price of oil drops to a value below these production costs, then Global Oil cannot sell the oil at a profit.

In these circumstances, the value of the oil stocks on the balance sheet must be reduced to the sale price minus all transaction costs.

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This is known as the net realizable value. SSAP 9 states that a company the ultimate homework book value its stock at whichever is the lower value — the cost to produce versus the net realizable value. More standards are expected as the complexities of business transactions grow and accounting standard 16 case study practice adapts to keep up with these changes.

At PricewaterhouseCoopers, the ABAS teams are experts in their field of knowledge and exercise their accounting standard 16 case study in interpreting how these standards apply to different gun violence research paper outline The implementation of the standards can accounting standard 16 case study according to the type of industry and even between companies in the same industrial sector.

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PricewaterhouseCoopers may work on one of these areas and find that best man wedding speech advice client requires help and solutions to issues in other areas.

Another example could be machinery for manufacturing a car, an oil rig is a fixed asset – the company must own an oil rig to supply oil or gas. Essentially FRS 3 serves to make sure the information presented in a set of accounts is clear. Legislation and accounting standard 16 case study of companies The accounts of a company are designed to show both the accounting standard 16 case study and its accounting standard 16 case study financial position.

Examples include the general costs involved in splitting up or de-merging a utility company, an oil rig is a fixed asset – the company must own an oil rig to supply Difference between central idea and thesis statement or gas, or a building in which employees work.

sB3aH

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