Steve Collings

A Practical Guide to UK Accounting and Auditing Standards

• Broschiertes Buch

Produktbeschreibung

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)

Produktdetails

• Verlag: Bloomsbury Publishing PLC
• Seitenzahl: 1600
• Erscheinungstermin: 28. Juni 2018
• Englisch
• Abmessung: 234mm x 163mm x 50mm
• Gewicht: 1460g
• ISBN-13: 9781526503312
• ISBN-10: 152650331X
• Artikelnr.: 53304983

Autorenporträt

Steve Collings

Inhaltsangabe

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