| 单词 | Statement of Standard Accounting Practice |
| 释义 | Statement of Standard Accounting Practice = SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the ASC was replaced by the Accounting Standards Board. Before a SSAP was issued a discussion document known as an exposure draft was circulated for comment. The SSAPs issued are given below, although some of these were withdrawn by the ASC, amended, or superseded by the later Financial Reporting Standards: 1. Accounting for the Results of Associated Companies 2. Disclosure of Accounting Policies 3. Earnings per Share 4. The Accounting Treatment of Government Grants 5. Accounting for Value Added Tax 6. Extraordinary Items and Prior Year Adjustments 7. Accounting for the Changes in the Purchasing Power of Money (provisional) 8. The Treatment of Taxation under the Imputation System 9. Stocks and Work in Progress 10. Statement of Sources and Application of Funds 11. Accounting for Deferred Taxation 12. Accounting for Depreciation 13. Accounting for Research and Development 14. Group Accounts 15. Accounting for Deferred Taxation 16. Current Cost Accounting 17. Accounting for Post Balance Sheet Events 18. Accounting for Contingencies 19. Accounting for Investment Properties 20. Foreign Currency Translation 21. Accounting for Leases and Hire Purchase Contracts 22. Accounting for Goodwill 23. Accounting for Acquisitions and Mergers 24. Accounting for Pension Costs 25. Segmental Reporting. |
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