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UK GAAP 2019 : application of FRS 100-104 in the UK / by the Financial Reporting Group of EY

By: Ernst & Young LLP.
Publisher: West Sussex, U.K. : Wiley, 2019Description: xviii, 1888 p. ; electronic resource.ISBN: 9781119558262.Other title: Generally accepted accounting practice under UK and Irish GAAP.Subject(s): Financial reporting standards | Financial reporting | United Kingdom | IrelandOnline resources: Download as an eBook
Contents:
FRS 100 - application of financial reporting requirements -- FRS 101 - reduced disclosure framework -- Scope of FRS 102 -- Concepts and pervasive principles -- FRS 102 - small entities -- Presentation of financial statements -- Statement of cash flows -- Consolidated and separate financial statements -- Accounting policies, estimates and errors -- Financial instruments -- Inventories -- Investments in associates -- Investments in joint ventures -- Investment property -- Property, plant and equipment -- Intangible assets other than goodwill -- Business combinations and goodwill -- Leases -- Provisions and contingencies -- Revenue -- Government grants -- Borrowing costs -- Share-based payment -- Impairment of assets -- Employee benefits -- Income tax -- Foreign currency translation -- Hyperinflation -- Events after the end of the reporting period -- Related party disclosures -- Specialised activities -- Transition to FRS 102 -- FRS 103 - insurance contracts -- FRS 104 - interim financial reporting.
Summary: Provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly FRS 100. Addresses the requirements of the UK Companies Act and relevant statutory instruments, and offers worked examples.
Item type Home library Call number URL Status Notes Date due Barcode Item reserves
EBook EBook International
ProQuest eBook (Browse shelf) Link to resource eBook Available as an ebook here
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FRS 100 - application of financial reporting requirements -- FRS 101 - reduced disclosure framework -- Scope of FRS 102 -- Concepts and pervasive principles -- FRS 102 - small entities -- Presentation of financial statements -- Statement of cash flows -- Consolidated and separate financial statements -- Accounting policies, estimates and errors -- Financial instruments -- Inventories -- Investments in associates -- Investments in joint ventures -- Investment property -- Property, plant and equipment -- Intangible assets other than goodwill -- Business combinations and goodwill -- Leases -- Provisions and contingencies -- Revenue -- Government grants -- Borrowing costs -- Share-based payment -- Impairment of assets -- Employee benefits -- Income tax -- Foreign currency translation -- Hyperinflation -- Events after the end of the reporting period -- Related party disclosures -- Specialised activities -- Transition to FRS 102 -- FRS 103 - insurance contracts -- FRS 104 - interim financial reporting.

Provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly FRS 100. Addresses the requirements of the UK Companies Act and relevant statutory instruments, and offers worked examples.

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