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
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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.