Sinopsis
The revised manual for all those engaged in the preparation, auditing and review of published accounts. All that is needed to decide what to include/exclude, how to present it and how to reach decisions on points of difficulty or uncertainty - in one volume. And, for the reviewer, in-depth insight into how to interpret the decisions that preparers have made. It includes extensive examples, model accounts, disclosure checklists, and brings guidance up-to-date for FRSs, FREDs, SIs, changes in Stock Exchange rules since the last edition.
Reseña del editor
The revised manual for all those engaged in the preparation, auditing and review of published accounts. All that is needed to decide what to include/exclude, how to present it and how to reach decisions on points of difficulty or uncertainty - in one volume. And, for the reviewer, in-depth insight into how to interpret the decisions that preparers have made. It includes extensive examples, model accounts, disclosure checklists, and brings guidance up-to-date for FRSs, FREDs, SIs, changes in Stock Exchange rules since the last edition.
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