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UK GAAP 2017

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Author :
Release : 2017-03-06
Genre : Business & Economics
Kind : eBook
Book Rating : 912/5 ( reviews)

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Book Synopsis UK GAAP 2017 by : Ernst & Young LLP

Download or read book UK GAAP 2017 written by Ernst & Young LLP. This book was released on 2017-03-06. Available in PDF, EPUB and Kindle. Book excerpt: 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

UK GAAP 2019

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Author :
Release : 2019-02-11
Genre : Study Aids
Kind : eBook
Book Rating : 344/5 ( reviews)

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Book Synopsis UK GAAP 2019 by : Ernst & Young LLP

Download or read book UK GAAP 2019 written by Ernst & Young LLP. This book was released on 2019-02-11. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Financial Accounting and Reporting - UK GAAP.

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Author :
Release : 2016
Genre :
Kind : eBook
Book Rating : 297/5 ( reviews)

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Book Synopsis Financial Accounting and Reporting - UK GAAP. by :

Download or read book Financial Accounting and Reporting - UK GAAP. written by . This book was released on 2016. Available in PDF, EPUB and Kindle. Book excerpt:

The Institute of Chartered Accountants in England and Wales

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Author :
Release : 2016
Genre : Accountants
Kind : eBook
Book Rating : 303/5 ( reviews)

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Book Synopsis The Institute of Chartered Accountants in England and Wales by :

Download or read book The Institute of Chartered Accountants in England and Wales written by . This book was released on 2016. Available in PDF, EPUB and Kindle. Book excerpt:

UK GAAP for Business and Practice

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Author :
Release : 2006-04-10
Genre : Business & Economics
Kind : eBook
Book Rating : 743/5 ( reviews)

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Book Synopsis UK GAAP for Business and Practice by : Paul Gee

Download or read book UK GAAP for Business and Practice written by Paul Gee. This book was released on 2006-04-10. Available in PDF, EPUB and Kindle. Book excerpt: 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

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