UK US GAAP comparison: [a comparison of the financial reporting requirements under UK GAAP and US GAAP]
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Ernst & Young
2002
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXV, 694 S. |
| ISBN: | 1873278365 |
Internformat
MARC
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| 245 | 1 | 0 | |a UK US GAAP comparison |b [a comparison of the financial reporting requirements under UK GAAP and US GAAP] |c principal authors and ed. Larissa Connor, David Cook, Allister Wilson |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a London |b Ernst & Young |c 2002 | |
| 300 | |a XXV, 694 S. | ||
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| 700 | 1 | |a Wilson, Allister |e Verfasser |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-009529416 | ||
Datensatz im Suchindex
| _version_ | 1804128770722889728 |
|---|---|
| adam_text | Contents
CHAPTER 1 REGULATORY BACKGROUND TO
UK AND US FINANCIAL REPORTING 1
CHAPTER 2 PRINCIPAL DIFFERENCES 11
CHAPTER 3 DETAILED COMPARISON 31
General 1 Presentation of financial statements 32
2 Accounting for assets, liabilities and the substance of transactions 58
3 Revenue recognition 78
4 Barter and other non monetary transactions 98
5 Group accounts 108
6 Equity accounting 136
7 Business combinations 154
8 Foreign currency translation 192
9 Financial instruments 202
Balance sheet
10 Intangible fixed assets 242
11 Tangible fixed assets 260
12 Investment property 276
13 Impairment 280
14 Capitalisation of interest costs 294
15 Research and development 300
16 Investments 310
17 Stocks and long term contracts 324
18 Leasing 334
19 Capital instruments and debt 358
20 Taxation 378
21 Provisions and contingencies 402
22 Shareholders funds 420
Contents
Income sta tement 23 Government grants 438
24 Employee share option plans 442
25 Pension costs 462
26 Post retirement benefits other than pensions 498
27 Post employment benefits 522
28 Reporting financial performance 528
29 Earnings per share 546
Other 30 Cash flow statements 560
31 Segmental reporting 572
32 Related party transactions 582
33 Post balance sheet events 590
34 Interim reporting 594
CHAPTER 4 ILLUSTRATED DISCUSSION OF GAAP DIFFERENCES 607
APPENDICES 643
INDICES 651
Detailed contents
CHAPTER 1 REGULATORY BACKGROUND TO
UK AND US FINANCIAL REPORTING 1
1 The scope of this book 1
2 Setting the scene in the UK 2
Legal background 2
The concept of true and fair 3
The financial reporting standard setting system in the UK 4
What constitutes UK GAAP? 5
The transition from UK GAAP to IAS 6
3 Setting the scene in the US 6
The financial accounting standard setting system in the US 8
CHAPTER 2 PRINCIPAL DIFFERENCES 11
1 Introduction 11
Accounting concepts 11
True and fair override 11
2 Changes in accounting policy 12
3 Off balance sheet transactions 12
Derecognition of assets and liabilities 12
Securitisation and Special Purpose Entities 13
Offset 13
4 Revenue recognition 13
General rules 13
Software revenue recognition 14
5 Consolidated accounts 14
6 Associates and joint ventures 15
Associates 15
Joint ventures 15
7 Business combinations 16
Acquisition accounting/purchase method 16
Merger/Pooling of interests accounting 17
8 Foreign currencies 17
Foreign currency translation 17
9 Financial instruments 18
10 Intangible assets and Goodwill 18
11 Tangible fixed assets 19
I
Detailed contents
12 Impairment 20
13 Capitalisation of finance costs 20
14 Investments 21
Investments in marketable securities 21
15 Stocks /inventory 22
16 Leases and hire purchase contracts 22
Lease classification 22
Sale andleaseback 22
17 Taxation 23
Pre FRS19 23
Post FRS19 24
18 Provisions 25
Restructuring costs 25
Environmental costs 25
Decommissioning costs 25
19 Shareholders equity 26
Purchase of own shares 26
Share premium 26
Dividends payable 26
20 Stock based compensation 26
Employee stock compensation 26
Payroll taxes on stock compensation 27
Stock based payments to non employees 27
21 Pension costs 27
Pre FRS17 27
Post FRS17 29
22 Reporting financial performance 29
Discontinued operations 29
CHAPTER 3 DETAILED COMPARISON 31
Section 1 Presentation of financial statements ___
1.1 Authoritative pronouncements 32
1.2 Components of financial statements 32
1.3 True and fair override 34
1.4 Accounting policies 36
1.5 Basis of preparation 38
Materiality 38
Comparative information 40
Detailed contents
1.6 Layout of primary financial statements 40
Distinction between current and non current 40
Classification of expenses 40
Offsetting 40
Layout of balance sheet 42
Layout of profit and loss account 46
Layout of statement of total recognised gains and losses and reconciliation
of shareholders funds 48
1.7 First time application 50
1.8 Change in accounting policy 50
When can a change in accounting policy occur? 52
Reporting a change in accounting policy 52
1.9 Change in accounting estimate 54
1.10 Change in reporting entity 56
1.11 Correction of an error in previously issued financial statements 56
Section 2 Accounting for assets, liabilities and the substance of transactions
2.1 Authoritative pronouncements 58
2.2 Background 58
2.3 Recognition and derecognition of assets and liabilities 60
Assets and liabilities 60
Recognition of assets and liabilities 62
Derecognition of assets 62
2.4 Linked presentation 64
2.5 Offsetting of assets and liabilities 66
2.6 Specific types of off balance sheet transactions 68
Goods on consignment 68
Sale and repurchase agreements 70
Factoring of debts 72
Securitised assets 74
Transactions under the Private Finance Initiative (PFI) 76
Section 3 Revenue recognition
3.1 Authoritative pronouncements 78
3.2 Revenue recognition in financial statements 78
3.3 Specific recognition issues 86
Separately priced extended warranty and product maintenance contracts 86
Software revenue recognition 86
Initial fees 90
Disposal of land and buildings 92
Barter transactions for revenue 96
I
Detailed contents
Section 4 Barter and other non monetary transactions 4.1 Authoritative pronouncements 98
4.2 Applicability 98
4.3 Definition of a non monetary transaction 98
4.4 Basic principle 100
4.5 Exceptions to the general rule 100
4.6 Exchanges of investments in other entities 102
4.7 Barter credit transactions 102
4.8 Advertising barter transactions 104
4.9 Involuntary conversions of non monetary assets to monetary assets 106
4.10 Disclosure 106
Section 5 Group accounts 5.1 Authoritative pronouncements 108
5.2 Preparation of group financial statements 108
5.3 Definition of a subsidiary undertaking 110
5.4 Exclusion of subsidiaries from group financial statements 112
Unconsolidated subsidiaries 114
5.5 Consolidation procedures 114
Intra group transactions 114
Non coterminous financial statements 116
Different accounting policies 116
Shareholdings in the parent company 116
Minority interests 118
Accounting for changes of ownership in a subsidiary 120
5.6 Associates and Joint Ventures 122
Associates 122
Joint ventures 122
5.7 Quasi subsidiaries 124
Definition 124
Identification of quasi subsidiaries 124
5.8 Combined statements 130
5.9 Parent company financial statements 132
5.10 Disclosure 132
Section 6 Equity accounting 6.1 Authoritative pronouncements 136
6.2 Applicability 135
6.3 Method of accounting 140
Accounting adjustments 144
Detailed contents
Non coterminous financial statements 144
Deficiency of net assets 146
Commencement and cessation of relationship 146
6.4 Disclosure 148
Section 7 Business combinations 7.1 Authoritative pronouncements 154
7.2 General approach 154
7.3 Mergers 156
Conditions for merger accounting 156
Application of merger accounting 162
Disclosure 162
7.4 Acquisition accounting 164
Date of acquisition 166
The cost of the acquired entity 166
Determining fair values of identifiable assets and liabilities assumed 170
Investigation period and goodwill adjustments 182
Accounting for goodwill 182
Disclosure 186
Section 8 Foreign currency translation 8.1 Authoritative pronouncements 192
8.2 Individual financial statements 192
Local currency 192
Basic requirements 192
Exceptions 194
Hedging foreign commitments 194
8.3 Group financial statements 196
Basic methods of translating the financial statements of foreign enterprises 196
Hyperinflation 196
Exchange differences transferred to reserves 198
Treatment of exchange differences on disposal of a subsidiary 198
Cover method applied in group financial statements 198
Goodwill on consolidation 198
8.4 Disclosure 200
Section 9 Financial instruments 9.1 Authoritative pronouncements 202
9.2 Definitions 202
Scope 202
What is a financial instrument? 204
What is a derivative? 206
Detailed contents
9.3 Recognition and derecognition of financial assets and liabilities 206
Recognition of assets and liabilities 206
Derecognition of financial assets 208
Repurchase of debt 210
9.4 Distinction between debt and equity 212
9.5 Accounting for derivatives and hedges 214
9.6 Disclosure 226
General disclosure 226
Risk disclosure 228
9.7 Accounting for impairment of financial assets • 238
Section 10 Intangible fixed assets 10.1 Authoritative pronouncements 242
10.2 Accounting for intangible assets 242
Initial recognition and measurement 242
Goodwill 244
Computer software costs 244
Start up costs 248
10.3 Amortisation of goodwill and intangible assets 250
10.4 Disposal of goodwill 252
10.5 Disclosure 254
Section 11 Tangible fixed assets 11.1 Authoritative pronouncements 260
11.2 Accounting for tangible fixed assets 260
Cost 260
Valuation 262
Depreciation 266
11.3 Disclosure 270
Section 12 Investment property
12.1 Authoritative pronouncements 276
12.2 Background 276
12.3 Valuation 276
12.4 Disclosure 278
Section 13 Impairment
13.1 Authoritative pronouncements 280
13.2 General principle 280
13.3 Assets subject to impairment review 282
13.4 When is an impairment review required? 282
Detailed contents
13.5 How to perform an impairment review 286
13.6 Accounting for impairment 290
13.7 Disclosure 292
Section 14 Capitalisation of finance costs
14.1 Authoritative pronouncements 294
14.2 General approach 294
14.3 Qualifying assets 294
14.4 Amount to be capitalised 296
14.5 Capitalisation period 296
14.6 Disclosure 298
Section_15 Research and development 15.1 Authoritative pronouncements 300
15.2 Accounting treatment 300
General research and development 300
Computer software development 302
Research and development arrangements 306
15.3 Disclosure 306
15.4 Business combinations 306
Section_16 Investments 16.1 Authoritative pronouncements 310
16.2 Investments in marketable equity securities and debt securities 310
16.3 Other investments 316
16.4 Disclosure 318
JECTiONj 7 Stocks and long term contracts 17.1 Authoritative pronouncements 324
17.2 Accounting for stock 324
Definition 324
Determining the cost of stock 324
Costing method 326
Lower of cost and net realisable value 326
Disclosure 328
17.3 Long term contracts 328
Definition 328
Accounting for long term contracts 330
Disclosure 0
Detailed contents
Section 18 Leasing 18.1 Authoritative pronouncements 334
18.2 Lease payments 334
18.3 Lessee accounting 336
Finance leases 338
Operating leases 338
18.4 Lessor accounting 340
Finance leases 340
Operating leases 344
18.5 Leases involving land and buildings 346
18.6 Sale andleaseback 350
General 350
Sale and leaseback involving land and buildings 352
18.7 Accounting for subleases 356
18.8 Accounting for lease changes 356
18.9 Onerous leases 356
Section 19 Capital instruments and debt 19.1 Authoritative pronouncements 358
19.2 Distinction between debt and equity 358
19.3 Carrying amount and calculation of finance costs 362
Allocation of finance costs 362
19.4 Convertible debt 364
Convertible debt with a premium put option 366
19.5 Repurchase of debt 366
What is a repurchase of debt? 366
Accounting for the repurchase of debt 366
19.6 Renegotiation of debt 368
19.7 Balance sheet classification 370
Distinguishing between current and long term 370
Excluding short term obligations from Creditors: amounts falling due
within one year 372
19.8 Disclosure 374
Section 20 Taxation
20.1 Authoritative pronouncements 378
20.2 Allocating tax between periods 378
Timing differences 378
Method of computation 384
Deferred tax assets 386
20.3 Allocating tax within an accounting period 390
Detailed contents
20.4 Disclosure 394
Balance sheet 394
Profit and loss account 396
Other 398
Section 21 Provisions and contingencies ^_
21.1 Authoritative pronouncements 402
21.2 Recognition 402
Provisions 404
Contingent liabilities 406
Contingent assets 406
21.3 Measurement 406
21.4 Environmental costs 408
21.5 Decommissioning costs 410
21.6 Provisions in respect of vacant leasehold property and other onerous contracts 410
21.7 Accounting for restructuring costs 412
21.8 Disclosure 414
Provisions 414
Contingencies 418
Section 22 Shareholders funds 22.1 Authoritative pronouncements 420
22.2 Shareholders funds 420
22.3 Share capital 422
Equity shares — ordinary share capital 422
Non equity shares 426
Disclosure about shares 428
Purchase of own shares 430
Warrants 432
22.4 Share premium 434
22.5 Profit and loss account reserve 434
22.6 Other reserves 436
Section 23 Government grants 23.1 Authoritative pronouncements 438
23.2 Nature of grants 438
23.3 Accounting treatment 438
23.4 Disclosure 440
i
¦ xvii
Detailed contents
Section 24 Employee share option plans 24.1 Authoritative pronouncements 442
24.2 General approach and background 442
24.3 Accounting for employee share schemes 444
24.4 Fair value basis 448
24.5 National insurance contributions on share options 454
24.6 Disclosure 454
24.7 Accounting for ESOPs 456
Measurement 456
Disclosure 458
24.8 Share based payments to non employees 460
Section 25 Pension costs
25.1 Authoritative pronouncements 462
25.2 General approach 462
25.3 Defined contribution schemes 464
Disclosure 464
25.4 Defined benefit schemes 466
Costing method 468
Assumptions 468
Annual pension cost 470
Past service cost and actuarial gains and losses 474
Discretionary increases to pensions in payment or to deferred pensions 476
Settlements, curtailments and refunds 478
Asset valuation method 480
Balance sheet amounts 482
Disclosure 484
Implementation 492
25.5 Insurance contracts 494
25.6 Multi employer plans 49^
SECTION 26 POST RCTREMENTJBENEm^OTHER THAN PENSIONS
26.1 Authoritative pronouncements 493
26.2 Measurement 490
Estimating the benefit obligation (FRS 17) 500
Net periodic post retirement benefit cost (FRS 17) 502
Valuation of plan assets (FRS 17) 506
Balance sheet amounts (FRS 17) 50g
Settlements, curtailments and refunds (FRS 17) 510
26.3 Disclosure cio
Detailed contents 26.4 Implementation 518
26.5 Insurance contracts (FRS 17) 518
26.6 Multi employer plans 520
Section 27 Post employment benefits 27.1 Authoritative pronouncements 522
27.2 Applicability 522
27.3 Method of accounting 522
27.4 Termination benefits 526
27.5 Disclosure 526
Section 28 Reporting financial performance 28.1 Authoritative pronouncements 528
28.2 Discontinued operations 528
Definition of discontinued operations 528
Accounting for discontinued operations 530
Presentation in the profit and loss account 534
Other disclosures 534
Other issues 536
28.3 Exceptional items 536
Definition 536
Disclosure 538
28.4 Extraordinary items 538
Definition 538
Disclosure 540
28.5 Development stage companies 540
28.6 Statement of total recognised gains and losses 542
28.7 Note of historical cost profits and losses 544
28.8 Corresponding amounts 544
Section_29 Earningsper share 29.1 Authoritative pronouncements 546
29.2 Applicability 546
29.3 Basic earnings per share 546
Computation 546
Own shares held 548
More than one class of ordinary share 548
Partly paid shares 548
Contingently issuable shares 548
29.4 Diluted earnings per share 548
Computation 548
Options and warrants 550
Detailed contents
Anti dilution 550
Employee share and incentive plans 552
Contracts that may be settled in shares or cash 552
Contingently issuable shares 554
Contracts to repurchase own shares 556
29.5 Disclosure 556
Section 30 Cash flow statements 30.1 Authoritative pronouncements 560
30.2 Applicability 560
30.3 Objective 560
30.4 Definitions 562
30.5 Format and content of the statement 562
30.6 Netting off of transactions 568
30.7 Hedging transactions 568
30.8 Foreign currency transactions 568
30.9 Disclosure 570
Section 31 Segmental reporting 31.1 Authoritative pronouncements 572
31.2 Scope 572
31.3 Segment information to be presented 572
Business segments 572
Geographical segments 574
31.4 Disclosure 576
Segmental information 576
Measurement 578
Reconciliations 578
Restatement of previously reported information 578
Exemptions from disclosure 580
31.5 Information about major customers 580
Section 32 Related party transactions 32.1 Authoritative pronouncements 582
32.2 Identification of related parties 582
32.3 Types of transactions requiring disclosure 584
32.4 Information to be disclosed 586
Material transactions 586
Controlling relationship 586
Exemptions from disclosure 586
32.5 Other disclosure 588
Detailed contents
Section 33 Post balance sheet events 33.1 Authoritative pronouncements 590
33.2 Adjusting events 590
33.3 Non adjusting events 590
33.4 Reissued financial statements 592
33.5 Date of authorisation for issue 592
Section 34 Interim reporting 34.1 Authoritative pronouncements 594
34.2 Preparation of interim financial reports 594
34.3 Accounting 596
34.4 Disclosure 600
CHAPTER 4 ILLUSTRATED DISCUSSION OF GAAP DIFFERENCES 607
1 US regulatory requirements 607
2 Sample of filings 609
3 Commentary on the GAAP differences identified 610
3.1 Deferred tax 610
3.2 Goodwill 611
3.3 Pensions and other post retirement benefits 614
3.4 Dividends 616
3.5 Stock (share) based compensation 616
3.6 Intangible assets 618
3.7 Business combinations 621
3.8 Treasury stock (own shares) 625
3.9 Tangible fixed assets 625
3.10 Investments 626
3.11 Revenue recognition 626
3.12 Capitalisation of finance costs 628
3.13 Restructuring and redundancy costs 628
3.14 Other provisions 629
3.15 Capital instruments and debt 630
3.16 Foreign exchange 631
3.17 Leasing 633
3.18 Financial instruments 634
3.19 Associates and joint ventures 636
3.20 Other items 638
3.21 Total recognised gains and losses 639
3.22 Statement of cash flows 641
Detailed contents^
APPENDICES 643
Appendix A FRSs, SSAPs and UITF Abstracts in the UK 643
Appendix B ARBs, APB Opinions and FASB Statements in the US 645
INDICES 651
Index of UK standards 651
Index of US standards 663
Index of keywords 673
|
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| author | Connor, Larissa Cook, David Wilson, Allister |
| author_facet | Connor, Larissa Cook, David Wilson, Allister |
| author_role | aut aut aut |
| author_sort | Connor, Larissa |
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| bvnumber | BV013925579 |
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| id | DE-604.BV013925579 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:54:32Z |
| institution | BVB |
| isbn | 1873278365 |
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| spelling | Connor, Larissa Verfasser aut UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] principal authors and ed. Larissa Connor, David Cook, Allister Wilson 5. ed. London Ernst & Young 2002 XXV, 694 S. txt rdacontent n rdamedia nc rdacarrier Bilanzrecht (DE-588)4112755-9 gnd rswk-swf 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 Cook, David 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=009529416&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Connor, Larissa Cook, David Wilson, Allister UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] Bilanzrecht (DE-588)4112755-9 gnd |
| subject_GND | (DE-588)4112755-9 (DE-588)4022153-2 (DE-588)4078704-7 |
| title | UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] |
| title_auth | UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] |
| title_exact_search | UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] |
| title_full | UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] principal authors and ed. Larissa Connor, David Cook, Allister Wilson |
| title_fullStr | UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] principal authors and ed. Larissa Connor, David Cook, Allister Wilson |
| title_full_unstemmed | UK US GAAP comparison [a comparison of the financial reporting requirements under UK GAAP and US GAAP] principal authors and ed. Larissa Connor, David Cook, Allister Wilson |
| title_short | UK US GAAP comparison |
| title_sort | uk us gaap comparison a comparison of the financial reporting requirements under uk gaap and us gaap |
| title_sub | [a comparison of the financial reporting requirements under UK GAAP and US GAAP] |
| topic | Bilanzrecht (DE-588)4112755-9 gnd |
| topic_facet | Bilanzrecht Großbritannien USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009529416&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT connorlarissa ukusgaapcomparisonacomparisonofthefinancialreportingrequirementsunderukgaapandusgaap AT cookdavid ukusgaapcomparisonacomparisonofthefinancialreportingrequirementsunderukgaapandusgaap AT wilsonallister ukusgaapcomparisonacomparisonofthefinancialreportingrequirementsunderukgaapandusgaap |