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Author: Paul Gee Publisher: Elsevier ISBN: 0080461743 Category : Business & Economics Languages : en Pages : 512
Book Description
UK companies other than those listed on the full market or AIM will be permitted to continue using UK GAAP for several years to come. The Accounting Standards Board recently announced that it was re-considering its strategy for converging UK GAAP with IFRS. The UK Government has also brought in many company law changes in the past two years. Never in the history of financial reporting has the pace of change been so rapid. This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes: • An Executive summary of recent developments; • UITF Abstract 40 on Revenue recognition; • Financial Reporting Standard for Smaller Entities (effective January 2005); • The latest convergence developments, including summaries of comparison of UK GAAP with IFRS; • Financial instruments (FRS 25 and 26); • Events after the balance sheet date (FRS 21); • A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005; • Overview of reporting requirements for listed companies. New features within the book include: • Frequently Asked Questions at the end of most chapters. • Each chapter concludes with a concise summary of relevant IFRS requirements. • References to relevant websites. The book also includes summaries of current standards and key implementation dates. [This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice] *Practical, concise reference *Worked examples *Checklists *Chapter "what-if" scenarios *Fully updated to cover convergence of GAAP/IAS/IFRS
Author: Paul Gee Publisher: Elsevier ISBN: 0080461743 Category : Business & Economics Languages : en Pages : 512
Book Description
UK companies other than those listed on the full market or AIM will be permitted to continue using UK GAAP for several years to come. The Accounting Standards Board recently announced that it was re-considering its strategy for converging UK GAAP with IFRS. The UK Government has also brought in many company law changes in the past two years. Never in the history of financial reporting has the pace of change been so rapid. This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes: • An Executive summary of recent developments; • UITF Abstract 40 on Revenue recognition; • Financial Reporting Standard for Smaller Entities (effective January 2005); • The latest convergence developments, including summaries of comparison of UK GAAP with IFRS; • Financial instruments (FRS 25 and 26); • Events after the balance sheet date (FRS 21); • A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005; • Overview of reporting requirements for listed companies. New features within the book include: • Frequently Asked Questions at the end of most chapters. • Each chapter concludes with a concise summary of relevant IFRS requirements. • References to relevant websites. The book also includes summaries of current standards and key implementation dates. [This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice] *Practical, concise reference *Worked examples *Checklists *Chapter "what-if" scenarios *Fully updated to cover convergence of GAAP/IAS/IFRS
Author: Ernst & Young LLP Publisher: John Wiley & Sons ISBN: 1119558328 Category : Study Aids Languages : en Pages : 1968
Book Description
UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly: FRS 100: Application of Financial Reporting Requirements FRS 101: Reduced Disclosure Framework — Disclosure exemptions from EU-adopted IFRS for qualifying entities FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP® 2019 — a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.
Author: Ernst & Young LLP Publisher: John Wiley & Sons ISBN: 1119376920 Category : Business & Economics Languages : en Pages : 4207
Book Description
The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions
Author: Mike Davies Publisher: Springer ISBN: 1349138193 Category : Business & Economics Languages : en Pages : 1901
Book Description
Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Author: Frank Wood Publisher: ISBN: 9780273718802 Category : Accounting Languages : en Pages : 815
Book Description
Frank Wood's Business Accounting volumes are the world's best-selling textbooks on bookkeeping and accounting. Now for the first time, the authors have produced an indispensable textbook specifically for accounting students and professionals working with UK GAAP practice and terminology. Frank Wood's Business Accounting volumes are the world's best-selling textbooks on bookkeeping and accounting. Now for the first time, the authors have produced an indispensable textbook specifically for accounting students and professionals working with UK GAAP practice and terminology.
Author: Mike Davies Publisher: ISBN: 9780754503880 Category : Accounting Languages : en Pages : 2171
Book Description
This work looks at the theory and practice of UK financial reporting. It provides a practical analysis and interpretation of all accounting standards, the related requirements of the Companies Act 1995 and the Stock Exchange. This edition covers the changes in accounting standards and in company law and stock exchange requirements since August 1997. It also includes emphasis on international accounting standards.
Author: Steven Collings Publisher: John Wiley & Sons ISBN: 1118819268 Category : Business & Economics Languages : en Pages : 546
Book Description
Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.
Author: Steve Collings Publisher: Bloomsbury Publishing ISBN: 1526503328 Category : Business & Economics Languages : en Pages : 1700
Book Description
Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 – ISA (UK) 805, including June 2016 revisions and July 2017 updates)
Author: Publisher: A&C Black ISBN: 1780434162 Category : Accounting Languages : en Pages : 1187
Book Description
Manual of Accounting - New UK GAAP addresses the requirements of FRS 102 which is the new UK GAAP and will be adopted by all companies not wanting to move to IFRS and who are too large to implement the Financial Reporting Standard for Smaller Entities which in 2015 can be applied by companies with a turnover of .6,500,000 per year and a balance sheet of .3,260,000 per year.
Author: Paul Gee
Author: Paul Gee
Author: Ernst & Young LLP
Author: Ernst & Young LLP
Author: Mike Davies
Author: 
Author: Frank Wood
Author: Mike Davies
Author: Steven Collings
Author: Steve Collings
Author: