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New UK GAAP 2015 : generally accepted accounting practice under UK and Irish GAAP

Author: Mike Bonham
Publisher: Chichester, England : Wiley, 2015. ©2015
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
New UK GAAP 2015 : generally accepted accounting practice under UK and Irish GAAP.
Chichester, England : Wiley, ©2015
xv, 86 pages
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Mike Bonham
ISBN: 9781119038184 1119038189 9781119038191 1119038197
OCLC Number: 905855568
Description: 1 online resource (1,535 pages) : illustrations, tables
Contents: Cover; Title Page; Copyright; About This Book; Preface; References and abbreviations; Authoritative literature; Chapter 1 FRS 100; 1 Introduction; 2 Summary of FRS 100; 3 Definitions; 4 FRS 100 --
Application of Financial Reporting Requirements; 5 Transition; 6 Companies Act 2006; 7 Financial Reporting Council (FRC) and Accounting Standard Setting; References; Chapter 2 Scope of FRS 102; 1 Introduction; 2 Scope; 3 Reduced Disclosure Framework; 4 Companies Act 2006 and Regulations; References; Chapter 3 Concepts and pervasive principles; 1 Introduction. 2 Comparison Between Section 2, Previousuk GAAP and IFRS3 The Concepts and Pervasive Principles of Section 2; References; Chapter 4 Presentation of financial statements; 1 Introduction; 2 Summary of Presentation Requirements of FRS 102; 3 Composition of Financial Statements; 4 Statement of Financial Position; 5 Statement of Comprehensive Income; 6 Statement of Changes in Equity; 7 Notes to the Financial Statements; 8 General Principles for Preparation of Financial Statements; 9 Recognition and Measurement, Presentation and Disclosure --
Companies Act Accounts; 10 Summary of Differences. 2 Comparison between Section 10, Previousuk GAAP and IFRS3 Requirements of Section 10 for Accountingpolicies, Estimatesanderrors; 4 Company Law Matters; 5 Summary of GAAP Differences; Chapter 8 Financial instruments; 1 Introduction; 2 Key differences between Sections 11 and 12,Previous UK GAAP and IFRS; 3 Scope of Sections 11, 12 and 22; 4 Classification and Measurement; 5 Impairment of Financial Assets Measured at Cost or Amortised Cost; 6 Derecognition; 7 Hedge Accounting; 8 Disclosures; 9 Debt Versus Equity; 10 Summary of GAAP Differences; Chapter 9 Inventories; 1 Introduction. 2 Comparison between Section 13, Previous UK GAAP and IFRS3 Requirements of Section 13 for Inventories; 4 Summary of GAAP Differences; Chapter 10 Investments in associates; 1 Introduction; 2 Comparison Between Section 14, Previous UK GAAP and IFRS; 3 Requirements of Section 14 for Investments in Associates; 4. Practical Implementation Issues; 5 Company Law Matters; 6 Summary of GAAP Differences; Chapter 11 Investments in joint ventures; 1 Introduction; 2 Comparison Between Section 15, Previous UK GAAP and IFRS; 3 Requirements of Section 15 for Investments in Joint Ventures.
Responsibility: Mike Bonham [and nineteen others].

Abstract:

A guide to interpreting and implementing the new UK accounting standards, that also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked  Read more...

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