UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts

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Editorial: Bloomsbury Professional
ISBN 10: 1780438257 / ISBN 13: 9781780438252
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Num Pages: 100 pages. BIC Classification: KFCR. Category: (P) Professional & Vocational. Dimension: 235 x 151 x 13. Weight in Grams: 238. . 2015. Paperback. . . . . Books ship from the US and Ireland. N° de ref. de la librería

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Sinopsis: 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.

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Título: UK GAAP Illustrative Financial Statements: ...
Editorial: Bloomsbury Professional
Condición del libro: New

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ISBN 10: 1780438257 ISBN 13: 9781780438252
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Descripción 2015. Estado de conservación: New. Shipping may be from our Sydney, NSW warehouse or from our UK or US warehouse, depending on stock availability. 176 pages. 0.141. Nº de ref. de la librería 9781780438252

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