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British Airways

S/F/320. International accounting standard provisions. Case study. British Airways

29.99 GBP

This paper looks at the effect of international accounting standard provisions in relation to the accounting theory and uses British Airways (BA) as a case study. The paper begins by providing background information on the case study, and follows with an examination of accounting policies at BA. Revenue recognition, frequent flyer accounting and property plant equipment (IAS 16) is evaluated. The paper then goes on to discuss accounting policies at BA for new asset purchases, and accounting policies for maintenance accounting is also assessed. Different financial instruments are evaluated, some of which include hedge accounting, fair value hedge, and cash flow hedge.


KEYWORDS: international accounting, accounting theory, British Airways, BA, accounting policies, Revenue recognition, Frequent Flyer Accounting, Property Plant, IAS 16, Hedge Accounting, Fair Value Hedge, Cash Flow Hedge,

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