UK/US GAAP comparison: a comparison between UK and US accounting principles
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
Kogan Page
1992
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| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIII, 434 S. |
| ISBN: | 0749409339 |
Staff View
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Record in the Search Index
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| adam_text | DETAILED CONTENTS
CHAPTER 1 INTRODUCTION
1.1 Scope of this book 1
1.2 Setting the scene in the UK 1
1.3 Setting the scene in the US 3
CHAPTER 2 THE DEVELOPMENT OF UK GAAP
2.1 The development of accounting standards 7
2.1.1 TheASC 7
2.1.2 The need for a review of the standard setting process 8
2.1.3 The implementation of the Dearing proposals 8
2.1.4 The Accounting Standards Board 10
2.2 The role of the Companies Act 1985 11
2.2.1 The true and fair concept 11
2.2.2 Statutory disclosure requirements 13
2.2.3 Accounting principles and rules 13
2.3 What is UK GAAP? 15
2.3.1 Principles or practice ? 15
2.3.2 What is generally accepted ? 15
CHAPTER 3 THE DEVELOPMENT OF US GAAP
3.1 Background to public financial reporting 17
3.2 The SEC 17
3.2.1 The influence of the SEC 18
3.3 The Standard setters in the US 19
3.3.1 The Committee on Accounting Procedure 20
3.3.2 The Accounting Principles Board 20
3.3.3 The Financial Accounting Standards Board 21
3.4 The FASB Conceptual framework 22
DETAILED CONTENTS
3.5 What is US GAAP ? 23
3.5.1 The sources of US accounting principles 23
3.5.2 Points of reference 26
CHAPTER 4 PRINCIPAL DIFFERENCES BETWEEN UK AND US GAAP
4.1 Introduction 29
4.2 Business combinations 30
4.3 Capitalisation of borrowing costs 34
4.4 Changes in accounting policy 35
4.5 Deferred taxation 36
4.6 Discontinued operations 41
4.7 Dividends payable 42
4.8 Fixedassets 42
4.9 Foreign currency translation 43
4.10 Investments in marketable equity securities 44
4.11 Pension costs — defined benefit plans 46
4.12 Revenue recognition 48
4.13 Stocks/inventory 50
CHAPTER 5 DETAILED COMPARISON Section 1 ACCOUNTING CHANGES
1.1 Authoritative pronouncement 54
1.2 Change in accounting policy 54
1.2.1 When can a change in policy occur ? 54
1.2.2 Reporting a change in accounting policy 54
1.3 Change in accounting estimate 58
1.4 Change in reporting entity 58
1.5 Correction of an error in previously issued financial
Statements 58
DETAILED CONTENTS
Section 5 DISCOUNTING AND INTEREST IMPUTATION
5.1 Authoritative pronouncement 95
5.2 Applicability 95
5.3 Imputing interest 95
5.4 Disclosure 95
Section 6 DIVIDENDS PAYABLE
6.1 Authoritative pronouncements 96
6.2 Accounting for dividends payable 96
6.2.1 Disclosure 96
Section 7 EMPLOYEE SHARE OPTION SCHEMES
7.1 Authoritative pronouncements 99
7.2 General approach 99
7.3 Compensatory and non compensatory plans 99
7.4 Accounting for compensatory plans 99
7.5 EITF issues 101
7.6 Disclosure 101
Section 8 EQUITY METHOD OF ACCOUNTING FOR INVESTMENTS
8.1 Authoritative pronouncements 102
8.2 Applicability 102
8.3 Method of accounting 102
8.3.1 Non coterminous financial statements 104
8.3.2 Deficiency of net assets 104
8.4 Disclosure 104
Section 9 EXTINGUISHMENT OF DEBT
9.1 Authoritative pronouncements 109
9.2 What is extinguishment? 109
9.3 Accounting and disclosure 109
DETAILED CONTENTS
Section 10 FOREIGN CURRENCY TRANSLATION
10.1 Authoritative pronouncements 112
10.2 Individual companies 112
10.2.1 Local currency 112
10.2.2 Basic requirements 112
10.2.3 Cover method 114
10.2.4 Hedging foreign commitments 114
10.2.5 Forward exchange contracts 116
10.2.6 Hedging with purchased options 119
10.3 Consolidated accounts 120
10.3.1 Results in foreign enterprises 120
10.3.2 Hyper inflation 120
10.3.3 Exchange differences transferred to reserves 120
10.3.4 Treatment of exchange differences on
disposal of subsidiary 122
10.3.5 Cover method applied in consolidated accounts 122
10.3.6 Goodwill on consolidation 122
10.3.7 Disclosure 122
Section 11 FUTURES CONTRACTS
11.1 Authoritative pronouncements 125
11.2 Accounting principles 125
11.2.1 Summary 125
11.2.2 Criteria for qualification as a hedge 125
11.2.3 Hedges of existing assets, liabilities and
firm commitments 125
11.2.4 Hedges of anticipated transactions 127
11.3 Disclosure 127
DETAILED CONTENTS
Section 2 BUSINESS COMBINATIONS
2.1 Authoritative pronouncements 62
2.2 General approach 62
2.3 Merger accounting 62
2.3.1 Conditions for merger accounting 64
2.3.2 Application of merger accounting 70
2.3.3 Disclosure 72
2.4 Acquisition accounting 72
2.4.1 The cost of the acquired enterprise 72
2.4.2 The fair value exercise 74
2.4.3 The allocation period 78
2.4.4 Accounting for goodwill 7X
2.4.5 Acquisition date XO
2.4.6 Disclosure X2
Section 3 CAPITALISATION OF BORROWING COS IS
3.1 Authoritative pronouncements X6
3.2 General approach S6
3.3 Qualifying assets S6
3.4 Amount to he capitalised X6
3.5 Capitalisation period XX
3.6 Disclosure *^
S( linn 4 COMMITMENTS AND ( ONI INC II N( II S
4.1 Authoritative pronouncements... (»(i
4.2 Contingent losses
4.2.1 Disclosure *
4.3 Contingent gains 42
4.4 Commitments 42
DETAILED CONTENTS
Section 12 GOVERNMENT GRANTS
12.1 Authoritative pronouncements 128
12.2 Nature of grants 128
12.3 Accounting treatment 128
12.4 Disclosure 130
Section 13 GROUP ACCOUNTS
13.1 Authoritative pronouncements 132
13.2 Definition of a subsidiary undertaking 132
13.3 Preparation of group accounts 134
13.3.1 Exclusion of subsidiaries from group accounts 136
13.3.2 Unconsolidated subsidiaries 138
13.4 Consolidation procedures 140
13.4.1 Intra group transactions 140
13.4.2 Different year ends 140
13.4.3 Different accounting policies 142
13.4.4 Shareholdings in the parent company 142
13.4.5 Minority interests 142
13.4.6 Accounting for changes of ownership in a subsidiary 144
13.5 Accounting for 50% or less owned investees 144
13.5.1 Associated undertakings 144
13.5.2 Joint ventures 146
13.6 Combined statements 148
13.7 Holding company accounts 148
13.8 Disclosure 148
Section 14 INTERIM REPORTING
14.1 Authoritative pronouncement 154
14.2 Preparation of interim financial reports 154
14.3 Minimum disclosures to be made 154
14.3 Other guidance 157
DETAILED CONTENTS
Section 15 LEASING
15.1 Authoritative pronouncement 158
15.2 Lessee accounting 158
15.2.1 Finance leases 158
15.2.2 Operating leases 160
15.3 Lessor accounting 162
15.3.1 Finance leases 162
15.3.2 Operating leases 166
15.4 Leases involving land and buildings 166
15.4.1 Land only 167
15.4.2 Land and buildings 169
15.5 Sales and leasebacks 170
15.5.1 General 170
15.5.2 Sale and leaseback involving land and buildings 172
15.6 Accounting for subleases 174
15.7 Accounting for lease changes 176
Section 16 NON MONETARY TRANSACTIONS
16.1 Authoritative pronouncements 179
16.2 Applicability 179
16.3 Definition of a non monetary transaction 179
16.4 The general rule of APB 29 179
16.5 Exceptions to the general rule 179
16.6 Disclosure 181
Section 17 PENSIONS
17.1 Authoritative pronouncements 182
17.2 General approach 182
17.3 Defined contribution schemes 182
DETAILED CONTENTS
17.4 Defined benefit schemes 182
17.4.1 Costing method 182
17.4.2 Assumptions 182
17.4.3 Annual pension cost 184
17.4.4 Variations from regular cost 186
17.4.5 Discretionary increases to pensions in payment
and deferred pensions 188
17.4.6 Asset valuation method 190
17.4.7 Additional balance sheet liability 190
17.4.8 Additional disclosures 190
17.4.9 Implementation options 192
Section 18 POSTRETIREMENT BENEFITS OTHER THAN PENSIONS
18.1 Authoritative pronouncement 195
18.2 General approach 195
18.3 Estimating the OPEB liability 195
18.3.1 Identifying the benefits promised 195
18.3.2 Assumptions 195
18.4 Annual OPEB cost 197
18.4.1 Service cost 199
18.4.2 Interest cost 199
18.4.3 Actual return on scheme assets 199
18.4.4 Prior service cost 199
18.4.5 Gains and losses 201
18.5 Valuation of scheme assets 201
18.6 Balance sheet amounts 201
18.7 Implementation 203
DETAILED CONTENTS
18.8 Settlements and curtailments 203
18.8.1 Settlements 203
18.8.2 Curtailments 205
18.9 Disclosure 205
18.10 Individual deferred compensation agreements 207
Section 19 POST BALANCE SHEET EVENTS
19.1 Authoritative pronouncements 208
19.2 Adjusting events 208
19.3 Non adjusting events 208
19.4 Reissued financial statements 210
Section 20 RELATED PARTY TRANSACTIONS
20.1 Authoritative pronouncements 212
20.2 ED 46 212
20.2.1 Identification of related parties 212
20.2.2 Types of transactions requiring disclosure 212
20.2.3 Information to be disclosed 214
20.3 Requirements of the Companies Act and Stock Exchange 216
20.3.1 Directors 216
20.3.2 Shareholders 220
20.3.3 Other disclosures required by CA 85 222
20.4 Accounting for related party transactions 224
Section 21 RESEARCH AND DEVELOPMENT
21.1 Authoritative pronouncements 226
21.2 Accounting treatment 226
21.3 Disclosure 228
Section 22 SEGMENTAL REPORTING
22.1 Authoritative pronouncements 230
22.2 Scope 23°
DETAILED CONTENTS
22.3 Segment information to be presented 230
22.3.1 Business segments 230
22.3.2 Geographical segments 232
22.4 Segment information to be disclosed 234
22.4.1 Exemptions from the disclosure requirements 236
22.5 Information about major customers 236
Section 23 REVENUE RECOGNITION
23.1 Authoritative pronouncements 239
23.2 The general rule 241
23.2.1 Basic criteria 241
23.2.2 Broad principles 241
23.3 Revenue recognition when right of return exists 243
23.4 Product financing arrangements 243
23.5 Initial fees 245
23.5.1 Franchising 245
23.5.2 Non refundable loan fees and costs 245
23.6 Sale of real estate 247
23.6.1 Basic criteria 249
23.6.2 Revenue recognition where the basic criteria
are not met 251
Section 24 EXCEPTIONAL ITEMS
24.1 Authoritative pronouncements 252
24.2 Definition 252
24.3 Disclosure 252
Section 25 EXTRAORDINARY ITEMS
25.1 Authoritative pronouncements 254
25.2 Definition 254
25.3 Disclosure 256
DETAILED CONTENTS
Section 26 DISCONTINUED OPERATIONS
26.1 Authoritative pronouncements 258
26.2 Definition of a business segment 258
26.3 Presentation in the profit and loss account 258
26.4 Accounting for discontinued operations 262
26.4.1 Measurement date 262
26.4.2 Gain or loss on disposal 262
26.5 Other disclosures 264
26.6 Discontinued operations subsequently retained 266
26.7 Disposals and terminations that do not qualify as
discontinued operations 266
Section 27 EARNINGS PER SHARE
27.1 Authoritative pronouncement 268
27.2 Applicability 268
27.3 Basic earnings per share (EPS) 268
27.4 Fully diluted EPS 268
27.5 Disclosure 270
Section 28 FIXED ASSETS
28.1 Intangible assets 272
28.1.1 Authoritative pronouncements 272
28.1.2 Recording intangible assets 272
28.1.3 Amortisation of intangible assets 274
28.1.4 Disposal of goodwill 276
28.1.5 Disclosure 278
28.2 Tangible fixed assets 278
28.2.1 Authoritative pronouncements 278
28.2.2 Accounting for tangible fixed assets 278
28.2.3 Disclosure 284
DETAILED CONTENTS
Section 29 INVESTMENTS
29.1 Authoritative pronouncements 286
29.2 Balance sheet classification 286
29.3 Current asset investments 286
29.4 Fixed asset investments 288
29.5 Disclosure 290
Section 30 STOCKS AND LONG TERM CONTRACTS
30.1 Authoritative pronouncements 294
30.2 Accounting for stocks 294
30.2.1 Definition 294
30.2.2 Determining the cost of stock 294
30.2.3 Costing method 296
30.2.4 Lower of cost and net realisable value 296
30.2.5 Disclosure 298
30.3 Long term contracts 300
30.3.1 Definition 300
30.3.2 Accounting for long term contracts 300
30.3.3 Disclosure 302
Section 31 CREDITORS
31.1 Authoritative pronouncements 304
31.2 Creditors : amounts falling due within one year 304
31.3 Creditors: amounts falling due after more than one year 308
31.3.1 Long term debt 308
31.3.2 Other liabilities 310
31.3.3 Convertible debt 310
31.3.4 Convertible bonds issued with redemption
premium option 312
DETAILED CONTENTS
Section 32a TAXATION — APB 11
32a.l Authoritative pronouncements 314
32a.2 Allocating tax between periods 314
32a.2.1 Timing differences 314
32a.2.2 Method of computation 316
32a.2.3 Deferred tax assets 318
32a.3 Disclosure 318
32a.3.1 Balance sheet 318
32a.3.2 Profit and loss account 320
Section 32b TAXATION — FAS 96
32b. 1 Authoritative pronouncements 324
32b.2 Allocating tax between periods 324
32b.2.1 Timing differences 324
32b.2.2 Method of computation 326
32b.2.3 Deferred tax assets 328
32b.3 Disclosure 330
Section 32c TAXATION — FAS 109
32c. 1 Authoritative pronouncements 332
32c.2 Allocating tax between periods 332
32c.2.1 Timing differences 332
32c.2.2 Method of computation 334
32c.2.3 Deferred tax assets 336
32c.3 Transition 32c.4 Disclosure W
DETAILED CONTENTS
Section 33 SHARE CAPITAL
33.1 Authoritative pronouncement 342
33.2 Ordinary share capital 342
33.2.1 Accounting 342
33.2.2 Disclosure 344
33.3 Preferred shares 344
33.3.1 General 344
33.3.2 Redeemable preferred stock 346
33.3.3 Non redeemable preferred stock 348
33.3.4 Increasing rate preferred shares 348
33.4 Related topics 348
33.4.1 Purchase of own shares 348
33.4.2 Scrip dividends 350
33.4.3 Dividends in kind 350
33.5 Share premium 352
Section 34 OTHER SHAREHOLDERS EQUITY
34.1 Authoritative pronouncements 354
34.2 Profit and loss account reserve 354
34.3 Foreign currency translation reserve 356
34.4 Valuation allowance 356
34.5 Revaluation reserve 356
34.6 Capital redemption reserve 356
34.7 Merger reserve 356
34.8 Goodwill write off reserve 358
34.9 Disclosure 358
DETAILED CONTENTS
Section 35 FINANCIAL INSTRUMENTS
35.1 Authoritative pronouncements 361
35.2 Scope 361
35.3 Definitions 363
35.3.1 Financial instruments 363
35.3.2 Financial instruments with off balance sheet risk 363
35.3.3 Group concentrations of credit risk 365
35.3.4 Fair value 365
35.4 Disclosures 365
35.4.1 Financial instruments with off balance sheet risk 365
35.4.2 Disclosure of significant concentrations of credit
risk of all financial instruments 367
35.4.3 Disclosures about fair values of financial instruments 369
Section 36 CASH FLOW STATEMENTS
36.1 Authoritative pronouncement 370
36.2 Objective 370
36.3 Cash and cash equivalents 370
36.4 Form and content of the statement 372
36.4.1 Operating activities 372
36.4.2 Returns on investment and servicing of finance 374
36.4.3 Taxation 374
36.4.4 Investing activities 374
36.4.5 Financing activities 374
36.5 Netting off of transactions 376
36.6 Hedging transactions 7fi
36.7 Foreign currency transactions 376
36.8 Other disclosure 378
DETAILED CONTENTS
CHAPTER 6 UK/US GAAP RECONCILIATIONS 6.1 Regulatory requirements 381
6.2 Survey of filings 382
6.3 Commentary on the GAAP differences identified 394
6.3.1 Goodwill 394
6.3.2 Deferred tax 396
6.3.3 Pensions 397
6.3.4 Dividends 401
6.3.5 Revaluation of fixed assets 401
6.3.6 Business combinations 402
6.3.7 Capitalised interest 406
6.3.8 Revenue recognition 406
6.3.9 Disposal of subsidiary and associated undertakings 409
6.3.10 Depreciation 410
6.3.11 Leasing 410
6.3.12 Foreign currency 411
6.3.13 Debt/share issue costs 413
6.3.14 Foreign exchange contracts 413
6.3.15 Amortisation of intangible assets 414
6.3.16 Restructuring costs 415
6.3.17 Other items 416
6.4 Conclusion 419
GLOSSARY Common terminology differences 421
APPENDIX A FRSs, SSAPs, SORPs, Franked SORPs and EDs in the UK 423
APPENDIX B ARBs, APB Opinions and FASB Statements in the US 427
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| author | Pereira, Vivian Paterson, Ron Wilson, Allister |
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| ctrlnum | (OCoLC)27092091 (DE-599)BVBBV008845539 |
| dewey-full | 657.0941 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0941 |
| dewey-search | 657.0941 |
| dewey-sort | 3657.0941 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| geographic | Großbritannien USA Großbritannien (DE-588)4022153-2 gnd USA (DE-588)4078704-7 gnd |
| geographic_facet | Großbritannien USA |
| id | DE-604.BV008845539 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:25:57Z |
| institution | BVB |
| isbn | 0749409339 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005849000 |
| oclc_num | 27092091 |
| open_access_boolean | |
| owner | DE-20 |
| owner_facet | DE-20 |
| physical | XXIII, 434 S. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Kogan Page |
| record_format | marc |
| spelling | Pereira, Vivian Verfasser aut UK/US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira, Ron Paterson & Allister Wilson 2. ed. London Kogan Page 1992 XXIII, 434 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Accounting Great Britain Accounting United States Buchführungsgrundsätze (DE-588)4069703-4 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf Bilanzrecht (DE-588)4112755-9 gnd rswk-swf Großbritannien USA Großbritannien (DE-588)4022153-2 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Bilanzrecht (DE-588)4112755-9 s Großbritannien (DE-588)4022153-2 g DE-604 Buchführungsgrundsätze (DE-588)4069703-4 s 1\p DE-604 Bilanzierungsgrundsätze (DE-588)4069454-9 s 2\p DE-604 Paterson, Ron Verfasser aut Wilson, Allister Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005849000&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Pereira, Vivian Paterson, Ron Wilson, Allister UK/US GAAP comparison a comparison between UK and US accounting principles Accounting gtt Accounting Great Britain Accounting United States Buchführungsgrundsätze (DE-588)4069703-4 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Bilanzrecht (DE-588)4112755-9 gnd |
| subject_GND | (DE-588)4069703-4 (DE-588)4069454-9 (DE-588)4112755-9 (DE-588)4022153-2 (DE-588)4078704-7 |
| title | UK/US GAAP comparison a comparison between UK and US accounting principles |
| title_auth | UK/US GAAP comparison a comparison between UK and US accounting principles |
| title_exact_search | UK/US GAAP comparison a comparison between UK and US accounting principles |
| title_full | UK/US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira, Ron Paterson & Allister Wilson |
| title_fullStr | UK/US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira, Ron Paterson & Allister Wilson |
| title_full_unstemmed | UK/US GAAP comparison a comparison between UK and US accounting principles Vivian Pereira, Ron Paterson & Allister Wilson |
| title_short | UK/US GAAP comparison |
| title_sort | uk us gaap comparison a comparison between uk and us accounting principles |
| title_sub | a comparison between UK and US accounting principles |
| topic | Accounting gtt Accounting Great Britain Accounting United States Buchführungsgrundsätze (DE-588)4069703-4 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Bilanzrecht (DE-588)4112755-9 gnd |
| topic_facet | Accounting Accounting Great Britain Accounting United States Buchführungsgrundsätze Bilanzierungsgrundsätze Bilanzrecht Großbritannien USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005849000&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT pereiravivian ukusgaapcomparisonacomparisonbetweenukandusaccountingprinciples AT patersonron ukusgaapcomparisonacomparisonbetweenukandusaccountingprinciples AT wilsonallister ukusgaapcomparisonacomparisonbetweenukandusaccountingprinciples |