Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory…mehr
Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 - ISA (UK) 805, including June 2016 revisions and July 2017 updates)
Preface Table of Statutes, Statutory Instruments and Other Guidance Table of Examples Chapter 1 The Companies Act 2006 and UK Generally Accepted Accounting Practice Chapter 2 Concepts and Pervasive Principles Chapter 3 Presentation and Content of Financial Statements Chapter 4 Consolidated and Separate Financial Statements Chapter 5 Accounting Policies, Estimates and Errors Chapter 6 Financial Instruments Chapter 7 Inventories Chapter 8 Investments Chapter 9 Investment Property Chapter 10 Property, Plant and Equipment Chapter 11 Intangible Assets other than Goodwill Chapter 12 Business Combinations Chapter 13 Leases Chapter 14 Provisions and Contingencies Chapter 15 Liabilities and Equity Chapter 16 Revenue Chapter 17 Government Grants Chapter 18 Borrowing Costs Chapter 19 Share-based Payment Chapter 20 Impairment of Assets Chapter 21 Employee Benefits Chapter 22 Taxation Chapter 23 Foreign Currency Chapter 24 Events after the End of the Reporting Period Chapter 25 Related Parties Chapter 26 Specialised Activities Chapter 27 Financial Reporting for Micro-entities Chapter 28 The Ethical Standard Chapter 29 Responsibilities and Audit Planning Chapter 30 Auditor's Response to Risk and Using the Work of Others Chapter 31 Audit Evidence Chapter 32 Completing the Audit and Reporting Index
Preface Table of Statutes, Statutory Instruments and Other Guidance Table of Examples Chapter 1 The Companies Act 2006 and UK Generally Accepted Accounting Practice Chapter 2 Concepts and Pervasive Principles Chapter 3 Presentation and Content of Financial Statements Chapter 4 Consolidated and Separate Financial Statements Chapter 5 Accounting Policies, Estimates and Errors Chapter 6 Financial Instruments Chapter 7 Inventories Chapter 8 Investments Chapter 9 Investment Property Chapter 10 Property, Plant and Equipment Chapter 11 Intangible Assets other than Goodwill Chapter 12 Business Combinations Chapter 13 Leases Chapter 14 Provisions and Contingencies Chapter 15 Liabilities and Equity Chapter 16 Revenue Chapter 17 Government Grants Chapter 18 Borrowing Costs Chapter 19 Share-based Payment Chapter 20 Impairment of Assets Chapter 21 Employee Benefits Chapter 22 Taxation Chapter 23 Foreign Currency Chapter 24 Events after the End of the Reporting Period Chapter 25 Related Parties Chapter 26 Specialised Activities Chapter 27 Financial Reporting for Micro-entities Chapter 28 The Ethical Standard Chapter 29 Responsibilities and Audit Planning Chapter 30 Auditor's Response to Risk and Using the Work of Others Chapter 31 Audit Evidence Chapter 32 Completing the Audit and Reporting Index
Es gelten unsere Allgemeinen Geschäftsbedingungen: www.buecher.de/agb
Impressum
www.buecher.de ist ein Shop der buecher.de GmbH & Co. KG i.I. Bürgermeister-Wegele-Str. 12, 86167 Augsburg Amtsgericht Augsburg HRA 13309