Author :
Release : 2015
Genre :
Kind : eBook
Book Rating : 625/5 ( reviews)
Book Synopsis FRS 102 by :
Download or read book FRS 102 written by . This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt:
New UK GAAP 2015
Author : Ernst & Young LLP
Release : 2015-03-04
Genre : Study Aids
Kind : eBook
Book Rating : 197/5 ( reviews)
Book Synopsis New UK GAAP 2015 by : Ernst & Young LLP
Download or read book New UK GAAP 2015 written by Ernst & Young LLP. This book was released on 2015-03-04. Available in PDF, EPUB and Kindle. Book excerpt: New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new 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; and FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new 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 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
FRS 102
Author : Financial Reporting Council (Great Britain)
Release : 2013
Genre : Accounting
Kind : eBook
Book Rating : 044/5 ( reviews)
Book Synopsis FRS 102 by : Financial Reporting Council (Great Britain)
Download or read book FRS 102 written by Financial Reporting Council (Great Britain). This book was released on 2013. Available in PDF, EPUB and Kindle. Book excerpt:
Frs 102 the Financial Reporting Standard Applicable in the Uk and Republic of Ireland
Author :
Release : 2014
Genre :
Kind : eBook
Book Rating : 122/5 ( reviews)
Book Synopsis Frs 102 the Financial Reporting Standard Applicable in the Uk and Republic of Ireland by :
Download or read book Frs 102 the Financial Reporting Standard Applicable in the Uk and Republic of Ireland written by . This book was released on 2014. Available in PDF, EPUB and Kindle. Book excerpt:
UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts
Author : PwC
Release : 2015-03-31
Genre :
Kind : eBook
Book Rating : 252/5 ( reviews)
Book Synopsis UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts by : PwC
Download or read book UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts written by PwC. This book was released on 2015-03-31. Available in PDF, EPUB and Kindle. Book excerpt: UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts (formerly: FRS 102 Illustrative Financial Statements) covers the financial statements of two fictional entities to illustrate the disclosure and presentation requirements of FRS 102 for a group and for a single entity, and also incorporate UK company law disclosures. It also includes commentary for preparers. This edition includes the following new illustrative financial statements: New UK GAAP Group Limited The financial statements include: . Income statement presentation of discontinued operations. . Detailed illustrative accounting policies for a group and commentary thereon. . Disclosures of acquisitions and acquisition accounting. . Disclosures of impairments of goodwill. Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report for group reporting under FRS 102. New UK GAAP Limited The financial statements include: . Income statement and statement of comprehensive income. . Detailed illustrative accounting policies for a company and commentary thereon. . An example of group share based payment arrangement accounting. . Capitalisation of borrowing costs. . New FRS 102 financial instrument disclosures . Multi-employer pension scheme disclosures . Transition statement (using option 1 of FRC Staff Education Note) Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report These illustrative financial statements include FRS 102 disclosures. They do not, however, include all possible disclosures and where necessary preparers will need to refer to the standard itself.
