By Roger Bryant M.Sc, B.Sc (Econ), FCA, FIB (auth.)
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20 ACCOUNTANCY standard practice. In the main the prOVISIons are identical or at least compatible. Where standards require additional information to be shown then this must be done. Similarly where statute permits several approaches to an item but the standard is more restrictive, then the standard prevails because of the requirement to show a true and fair view. Prior to 1981 the regulations governing company accounts were contained in the Companies Act of 1948, although important changes were made by the Companies Acts in 1967, 1976 and 1980, as well as by a host of other statutory items.
Contract price Expenditure to date Remaining costs to complete 10,000 8,000 1,000 9,000 1,000 Estimated profit Profit to date at 90% 900 Less profit already taken 300 Profit for year 600 In practice various methods are used to estimate the extent to which the contract is complete including work done, work certified by independent architects, and work invoiced. The standard does not lay down a standard method to be followed on this point, but it does require the method used to be fully disclosed and followed consistently.
In its first decade of operation the Committee issued 19 statements and several proposed statements (termed exposure drafts). 1. These statements describe "methods of accounting approved by the member bodies for application to all financial accounts intended to give a true and fair view of the financial position and profit or loss" shown in a set of financial statements. Members of the professional bodies which support the Standards programme are expected to observe the standards ifthey assume responsibilities in respect of financial accounts, and apparent failures to do so may be investigated by the disciplinary committee of the relevant professional body.