IAS, UK GAAP comparison:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London
Ernst & Young
2001
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| Online-Zugang: | Inhaltsverzeichnis |
| ISBN: | 1873278217 |
Internformat
MARC
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| 245 | 1 | 0 | |a IAS, UK GAAP comparison |c David Cook ; ... |
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Datensatz im Suchindex
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| adam_text | List of chapters
CHAPTER 1 REGULATORY BACKGROUND TO UK AND
IAS FINANCIAL REPORTING 1
CHAPTER 2 DETAILED COMPARISON BETWEEN UK GAAP AND IAS 23
GENERAL
1 Presentation of financial statements 24
2 Accounting for assets, liabilities and
the substance of transactions 56
3 Revenue recognition 84
4 Barter and other non monetary transactions 96
5 Group accounts 100
6 Equity accounting 134
7 Business combinations 154
8 Foreign currency translation 196
9 Financial instruments 214
BALANCE SHEET
10 Intangible fixed assets 262
11 Tangible fixed assets 284
12 Investment property 304
13 Impairment 314
14 Capitalisation of interest costs 332
15 Research and development 338
16 Investments 346
17 Stocks and long term contracts 364
18 Leasing 374
19 Capital instruments and debt 392
20 Taxation 408
21 Provisions and contingencies 438
22 Shareholders equity 458
List of chapters
INCOME STATEMENT 23 Government grants 480
24 Employee share option schemes 484
25 Retirement benefits 498
26 Reporting financial performance 550
OTHER _________________________^^
27 Earnings per share 568
28 Cash flow statements 584
29 Segmental reporting 598
30 Related party transactions 614
31 Post balance sheet events 624
32 Interim reporting 630
CHAPTER 3 PRINCIPAL DIFFERENCES BETWEEN UK GAAP AND IAS 645
APPENDICES
A International Accounting Standards 787
B FRSs, SSAPs and UITF Abstracts in the UK 791
Detailed contents
CHAPTER 1 REGULATORY BACKGROUND TO UK AND
IAS FINANCIAL REPORTING 1
CHAPTER 2 DETAILED COMPARISON BETWEEN UK GAAP AND IAS 23
SECTION 1 PRESENTATION OF FINANCIAL STATEMENTS __
1.1 Authoritative pronouncements 24
1.2 Components of financial statements. 24
1.3 True and fair override 26
1.4 Accounting policies 28
1.5 Basis of presentation 30
1.5.1 Materiality , , 32
1.5.2 Comparative information 34
1.6 Layout of primary financial statements 34
1.6.1 Distinction between current and non current 34
1.6.2 Classification of expenses 34
1.6.3 Offsetting 36
1.6.4 Layout of balance sheet.. 36
1.6.5 Layout of profit and loss accounts 38
1.6.6 Layout of statement of total recognised
gains and losses 44
1.7 First time application 44
1.8 Change in accounting policy 46
1.8.1 When can a change in accounting policy occur? 48
1.8.2 Reporting a change in accounting policy 48
1.9 Change in accounting estimate 50
1.10 Change in reporting entity , 52
1.11 Correction of an error in previously issued financial
statements 54
Detailed contents 1
I
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SECTION 2 ACCOUNTING FOR ASSETS, LIABILITIES AND i
THE SUBSTANCE OF TRANSACTIONS {
2.1 Authoritative pronouncements 56 f
2.2 Background 56 ;
2.3 Recognition and derecognition of assets and liabilities 58
2.3.1 Assets and liabilities 58
2.3.2 Recognition of assets and liabilities 60
2.3.3 Derecognition of assets and liabilities 62
2.4 Linked presentation 66
2.5 Offsetting of assets and liabilities 68
2.6 Specific types of off balance sheet transactions 70
2.6.1 Goods on consignment 70
2.6.2 Sale and repurchase agreements 72
2.6.3 Factoring of debts 74
2.6.4 Securitised assets 76
2.6.5. Transactions under the Private Finance Initiative
(PFI) 80
SECTION 3 REVENUE RECOGNITION 3.1 Authoritative pronouncements 84 .
3.2 Revenue recognition in financial statements 84
3.3 Specific recognition issues 90 (
3.3.1 Separately priced extended warranty and product
maintenance contracts 90
3.3.2 Software revenue recognition 90
3.3.3 Initial fees 92
3.3.4 Disposal of land and buildings 94
3.3.5 Barter transactions for revenue 94
SECTION 4 BARTER AND OTHER NON MONETARY TRANSACTIONS 4.1 Authoritative pronouncements 96
4.2 Advertising barter transactions 96
SECTION 5 GROUP FINANCIAL STATEMENTS 5.1 Authoritative pronouncements 100
5.2 Preparation of group financial statements 100
5.3 Definition of a subsidiary undertaking 102
Detailed contents
5.4 Exclusion of subsidiaries from group financial statements 104
5.4.1 Unconsolidated subsidiaries 106
5.5 Consolidation procedures 108
5.5.1 Intra group transactions 108
5.5.2 Non coterminous financial statements 108
5.5.3 Different accounting policies 110
5.5.4 Shareholdings in the parent company 110
5.5.5 Minority interests , 110
5.5.6 Accounting for changes of ownership in a
subsidiary 114
5.6 Associates and joint ventures 116
5.6.1 Associates 116
5.6.2 Joint ventures 118
5.7 Quasi subsidiaries 124
5.7.1 Definition 124
5.7.2 Identification of quasi subsidiaries 124
5.8 Combined statements 126
5.9 Parent company financial statements 126
5.10 Disclosure 128
SECTION 6 EQUITY ACCOUNTING 6.1 Authoritative pronouncements 134
6.2 Applicability 134
6.3 Method of accounting 138
6.3.1 Accounting adjustments 144
6.3.2 Non coterminous financial statements 144
6.3.3 Deficiency of net assets 146
6.3.4 Commencement and cessation of relationship 146
6.4 Disclosure 148
SECTION 7 BUSINESS COMBINATIONS
7.1 Authoritative pronouncements 154
7.2 Genera] approach 154
7.3 Mergers 156
7.3.1 Conditions for merger accounting 156
7.3.2 Application of merger accounting 162
7.3.3 Disclosure 164
Detailed contents
.— ————.—. I
7.4 Acquisition accounting 166 I
7.4.1 Date of acquisition 166 f
7.4.2 The cost of the acquired entity 168 f
7.4.3 Determining fair values of identifiable assets and I
liabilities assumed 170
1.4 A Investigation period and goodwill adjustments 184
7.4.5 Accounting for goodwill 184
7.4.6 Disclosure 188
SECTION 8 FOREIGN CURRENCY TRANSLATION 8.1 Authoritative pronouncements 196
8.2 Individual financial statements 196
8.2.1 Local currency 196
8.2.2 Basic requirements 198
8.2.3 Exceptions 198
8.2.4 Hedging foreign commitments 202
8.3 Group financial statements 202
8.3.1 Basic methods of translating the financial L
statements of foreign enterprises 202
8.3.2 Hyperinflation 206
8.3.3 Exchange differences transferred to reserves 208
8.3.4 Treatment of exchange differences on disposal of a
subsidiary 208
8.3.5 Cover method applied in group financial statements 210
8.3.6 Goodwill on consolidation 210
8.4 Disclosure 210
SECTION 9 FINANCIAL INSTRUMENTS 9.1 Authoritative pronouncements 214
9.2 Definitions 216
9.2.1 Scope 216
9.2.2 What is a financial instrument? 216
9.2.3 What is a derivative? 218
9.3 Recognition and derecognition of financial
assets and liabilities 218
9.3.1 Recognition of assets and liabilities 218
9.3.2 Derecognition of financial assets 220
9.3.3 Repurchase of debt 224
9.4 Distinction between debt and equity 228
Detailed contents
9.5 Accounting for derivatives and hedges 230
9.6 Disclosure 242
9.6.1 General disclosure , 244
9.6.2 Risk disclosure 246
9.7 Accounting for impairment of financial assets 258
SECTION 10 INTANGIBLE FIXED ASSETS 10.1 Authoritative pronouncements 262
10.2 Accounting for intangible assets 262
10.2.1 Initial recognition and measurement 262
10.2.2 Goodwill 268
10.2.3 Computer software costs , 270
10.2.4 Start up costs 272
10.3 Amortisation of goodwill and intangible assets 274
10.4 Disposal of goodwill 278
10.5 Disclosure 278
SECTION 11 TANGIBLE FIXED ASSETS 11.1 Authoritative pronouncements 284
11.2 Accounting for tangible fixed assets 284
11.2.1 Cost... 284
11.2.2 Valuation 288
11.2.3 Depreciation..... 292
11.3 Disclosure 298
SECTION 12 INVESTMENT PROPERTY 12.1 Authoritative pronouncements 304
12.2 Background 304
12.3 Valuation 304
12.4 Transfers 306
12.5 Disposals 308
12.6 Disclosure 308
SECTION 13 IMPAIRMENT 13.1 Authoritative pronouncements 314
13.2 General principle 314
13.3 Assets subject to impairment review 316
13.4 When is an impairment review required? 316
Detailed contents ¦
,(
13.5 How to perform an impairment review 318
13.6 Accounting for impairments 324
13.7 Disclosure 328 j
SECTION 14 CAPITALISATION OF INTEREST COSTS 14.1 Authoritative pronouncements 332
14.2 General approach 332
14.3 Qualifying assets 332 |lv
14.4 Amount to be capitalised 334 |
14.5 Capitalisation period 334
14.6 Disclosure 336 [
I
SECTION 15 RESEARCH AND DEVELOPMENT 15.1 Authoritative pronouncements 338 %
15.2 Accounting treatment 338
15.2.1 General research and development 338
15.2.2 Computer software development 340 .
15.2.3 Research and development arrangements 342
15.3 Disclosure 342
15.4 Business combinations 344
SECTION 16 INVESTMENTS 16.1 Authoritative pronouncements 346
16.2 Investments in marketable equity securities and debt
securities 346
16.3 Other investments 358
16.4 Disclosure 358
SECTION 17 STOCKS AND LONG TERM CONTRACTS ___
17.1 Authoritative pronouncements 364
17.2 Accounting for stock 364
17.2.1 Definition 364
17.2.2 Determining the cost of stock 364
17.2.3 Costing method 366
17.2.4 Lower of cost and net realisable value 366
17.2.5 Disclosure 368
Detailed contents
17.3 Long term contracts 368
17.3.1 Definition , 368
17.3.2 Accounting for long term contracts , 370
17.3.3 Disclosure 372
SECTION 18 LEASING „__ _
18.1 Authoritative pronouncements 374
18.2 Lease payments., 376
18.3 Lessee accounting 376
18.3.1 Finance leases 378
18.3.2 Operating leases 380
18.4 Lessor accounting 382
18.4.1 Finance leases 382
18.4.2 Operating leases 386
18.5 Leases involving land and buildings 386
18.6 Sale and leaseback 388
18.6.1 General , 388
18.6.2 Sale and leaseback involving land and buildings 388
18.7 Accounting for subleases 390
18.8 Accounting for lease changes 390
18.9 Onerous leases 390
SECTION 19 CAPITAL INSTRUMENTS AND DEBT __ 19.1 Authoritative pronouncements , 392
19.2 Distinction between debt and equity 392
19.3 Carrying amount and calculation of finance costs 394
19.3.1 Allocation of finance costs 396
19.4 Convertible debt 396
19.4.1 Convertible debt with a premium put option 398
19.5 Repurchase of debt 398
19.5.1 What is a repurchase of debt? 398
19.5.2 Accounting for the repurchase of debt 398
19.6 Renegotiation of debt 400
19.7 Balance sheet classification 400
19.7.1 Distinguishing between current and long term 400
19.7.2 Excluding short term obligations from creditors:
amounts falling due within one year 402
19.8 Disclosure 402
Detailed contents
SECTION20 TAXATION 20.1 Authoritative pronouncements 408
20.2 Allocating tax between periods 408
20.2.1 Timing differences 410
20.2.2 Method of computation 414
20.2.3 Deferred tax assets 418
20.3 Allocating tax within an accounting period 422
20.4 Disclosure 426
20.4.1 Balance sheet 426
20.4.2 Profit and loss account 430
20.4.3 Other 432
SECTION 21 PROVISIONS AND CONTINGENCIES 21.1 Authoritative pronouncements 438
21.2 Recognition 438
21.2.1 Provisions 440
21.2.2 Contingent liabilities 442
21.2.3 Contingent assets 444
21.3 Measurement 444
21.4 Environmental costs 446
21.5 Decommissioning costs 446
21.6 Provisions in respect of vacant leasehold property and other
onerous contracts 448
21.7 Accounting for restructuring costs 450
21.8 Disclosure 452
21.8.1 Provisions 452
21.8.2 Contingencies 454
SECTION22 SHAREHOLDERS FUNDS 22.1 Authoritative pronouncements 458
22.2 Shareholders funds 458
22.3 Share capital 460
22.3.1 Equity shares ordinary share capital 462
22.3.2 Non equity shares 466
22.3.3 Disclosure about shares 468
22.3.4 Purchase of own shares 472
22.3.5 Warrants 472
Detailed contents
22 A Share premium 474
22.5 Profit and loss account reserve 476
22.6 Other reserves 476
SECTION 23 GOVERNMENT GRANTS __
23.1 Authoritative pronouncements 480
23.2 Nature of grants 480
23.3 Accounting treatment 480
23.4 Disclosure 482
SECTION 24 EMPLOYEE SHARE OPTION SCHEMES
24.1 Authoritative pronouncements 484
24.2 General approach and background 484
24.3 Accounting for employee share schemes 486
24.4 Fair value basis 490
24.5 National insurance contributions on share options 490
24.6 Disclosure 492
24.7 Accounting for ESOPs 494
24.7.1 Measurement 494
24.7.2 Disclosure 496
SECTION 25 RETIREMENT BENEFITS 25.1 Authoritative pronouncements..... 498
25.2 General approach 498
25.3 Defined contribution schemes 500
25.3.1 Disclosure 502
25.4 Defined benefit schemes 504
25.4.1 Costing method 506
25.4.2 Assumptions 508
25.4.3 Annual pension cost 510
25.4.4 Past service cost and actuarial gains and losses 514
25.4.5 Discretionary increases to pensions in payment or
to deferred pensions 516
25.4.6 Settlements, curtailments and refunds 518
25.4.7 Asset valuation method 522
25.4.8 Balance sheet amounts 524
25.4.9 Disclosure 526
25.4.10 Implementation... 538
25.5 Insurance contracts • 540
Detailed contents
25.6 Multi employer plans 540
25.7 Other long term employee benefits 542
25.8 Short term employee benefits 544
25.9 Termination benefits 548
SECTION 26 REPORTING FINANCIAL PERFORMANCE 26.1 Authoritative pronouncements 550
26.2 Discontinued operations 552
26.2.1 Definition of discontinued operations 552
26.2.2 Accounting for discontinued operations 552
26.2.3 Presentation in the profit and loss account 556
26.2.4 Other disclosures 558
26.2.5 Other issues 558
26.3 Exceptional items 560
26.3.1 Definition 560
26.3.2 Disclosure 560
26.4 Extraordinary items 562
26.4.1 Definition 562
26.4.2 Disclosure 562
26.5 Statement of total recognised gains and losses 564
26.6 Note of historical cost profits and losses 564
26.7 Corresponding amounts 566
SECTION27 EARNINGS PER SHARE 27.1 Authoritative pronouncements 568
27.2 Applicability 568
27.3 Basic earnings per share 568
27.3.1 Computation 568
27.3.2 Own shares held 570
27.3.3 More than one class of ordinary share 570
27.3.4 Partly paid shares 570
27.3.5 Contingently issuable shares 572
27.4 Diluted earnings per share 572
27.4.1 Computation 572
27.4.2 Options and warrants 574
27.4.3 Anti dilution 574
27.4.4 Employee share and incentive plans 576
27.4.5 Contracts that may be settled in shares or cash 576
Detailed contents
27.4.6 Contingently issuable shares , 578
27.4.7 Contracts to repurchase own shares „... 580
27.5 Disclosure .,., , 580
SECTION 28 CASH FLOW STATEMENTS 28.1 Authoritative pronouncements , 584
28.2 Applicability 584
28.3 Objective , 584
28.4 Definitions 586
28.5 Format and content of the statement. , , 586
28.6 Netting off of transactions... 592
28.7 Hedging transactions 594
28.8 Foreign currency transactions 594
28.9 Disclosure 594
SECTION 29 SEGMENTAL REPORTING
29.1 Authoritative pronouncements 598
29.2 Scope 598
29.3 Segment information to be presented 598
29.3.1 Business segments 598
29.3.2 Geographical segments 602
29.4 Disclosure » 604
29.4.1 Segmental information 604
29.4.2 Measurement 608
29.4.3 Reconciliations 610
29.4.4 Restatement of previously reported information 610
29.4.5 Exemptions from disclosure 610
29.5 Information about major customers 612
SECTION 30 RELATED PARTY TB^gACTCONS 30.1 Authoritative pronouncements 614
30.2 Identification of related parties 614
30.3 Types of transactions requiring disclosure 618
30.4 Information to be disclosed 618
30.4.1 Material transactions., 618
30.4.2 Controlling relationship 620
30.4.3 Exemptions from disclosure.. 620
30.5 Other disclosure 620
Detailed contents
SECTION 31 POST BALANCE SHEET EVENTS 31.1 Authoritative pronouncements 624
31.2 Adjusting events 624
31.3 Non adjusting events 624
31.4 Reissued financial statements 626
31.5 Date of authorisation for issue 628
SECTION 32 INTERIM REPORTING 32.1 Authoritative pronouncements 630
32.2 Preparation of interim financial reports 630
32.3 Accounting 632
32.4 Disclosure 636
CHAPTER 3 PRINCIPAL DIFFERENCES BETWEEN UK GAAP AND IAS 645
1 Introduction 645
2 Presentation of financial statements 646
2.1 Balance sheet 646
2.2 Statements of financial performance 647
2.3 Changes in accounting policy and fundamental errors 647
3 Revenue recognition 649
3.1 Revenue recognition, barter and non monetary
transactions 649
4 Group accounts 653
4.1 Scope 653
4.2 Subsidiaries excluded from consolidation 654
4.3 Classification of minority interests in the balance sheet 655
4.4 Carrying value of minority interests and interests in
net liabilities 658
4.5 Individual accounts 659
4.6 Quasi subsidiaries and special purpose entities 660
5 Associates and joint ventures 661
5.1 Definition of an associate 661
5.2 Presentation of associates in the accounts 662
5.3 JANEs/jointly controlled assets and operations 666
5.4 Joint ventures/jointly controlled entities 667
5.5 Individual accounts 672
5.6 Losses of associates and joint ventures 673
Detailed contents
5.7 Disclosures regarding significant associates or joint
ventures , „„ 674
5.8 Investment funds „„.,. 676
6 Business combinations and disposals ....„..„.., ,. 676
6.1 Uniting of interests/merger accounting 676
6.2 Fair value provisions for restructuring , 677
6.3 Fair value of inventory , 678
6.4 Fair value of subsidiaries purchased and held for
subsequent resale 679
6.5 Fair value of deferred tax balances. , 679
6.6 Fair value of pension balances 681
6.7 Fair value of purchase consideration................ 681
6.8 Minority interests . 682
6.9 Goodwill 684
6.10 Negative goodwill , 685
6.11 Acquisitions disclosures 686
6.12 Reverse acquisitions 692
6.13 Group reconstructions/transactions amongst
companies under common control 693
6.14 Goodwill in reserves on disposal of an investment 694
6.15 Foreign exchange on disposal of an investment.... 695
7 Foreign currency translation 696
7.1 Net investment in a foreign entity consolidated
accounts •• 696
7.2 Net investment in a foreign entity individual accounts...... 697
7.3 Hyperinflation 697
7.4 Severe devaluation capitalisation of exchange
differences 699
7.5 Borrowing costs capitalisation of exchange
differences •• 700
7.6 Translation of results of foreign enterprises 700
7.7 Foreign currency hedging of future transactions or of
monetary assets or liabilities 70!
8 Financial instruments ••• • • • • 701
8.1 Distinction between debt and equity 703
8.2 Split accounting 705
8.3 Classification of debt as non current 708
8.4 Derecognition .— •—• • 708
8.5 Linked presentation 710
Detailed contents
8.6 Offsetting 711
8.7 Foreign currency hedging of future transactions or of
monetary assets or liabilities 712
8.8 Investments 714
9 Intangible fixed assets 716
9.1 Goodwill and negative goodwill 716
9.2 Goodwill and negative goodwill transitional
arrangements 716
9.3 Definition of intangibles 717
9.4 Useful economic life 717
9.5 Development costs 718
9.6 Intangible assets not available for use 718
9.7 Software 719
10 Tangible fixed assets 719
10.1 Revaluations 719
10.2 Revaluation losses/impairments of revalued assets 719
10.3 FRS 15 transitional rules for revaluations 720
10.4 Depreciation 721
10.5 Annuity (sum of units) method depreciation 722
10.6 Impairment asset lives greater than 50 years or
depreciation not charged 722
11 Investment property 722
11.1 Investment property definition 722
11.2 Investment properties valuation 723
12 Impairment 725
12.1 Scope of standards/requirement for an impairment
review 725
12.2 Discount rate for value in use test 726
12.3 Allocation of impairment losses 727
12.4 Reversal of impairment losses 727
12.5 Subsequent monitoring of cash flows 728
12.6 Effects of future actions and newly acquired income
generating units 728
13 Inventory and long term contracts 729
13.1 Stock valuation 729
13.2 Long term contracts/construction contracts 729
13.3 Long term contracts/construction contracts disclosures 730
Detailed contents
14 Leasing ,. 73 j
14.1 Lease classification 73]
14.2 Disclosures operating leases (lessees)..... 732
14.3 Lessor accounting 733
14.4 Sale and leaseback transactions 734
15 Taxation 734
15.1 Temporary vs. timing differences (IAS 12 vs. FRS 19) 738
15.2 Recoverability of losses and deferred tax assets 742
15.3 Deferred tax assets arising on an acquisition 743
15.4 Discounting 743
15.5 Tax rate reconciliation 744
15.6 Presentation of deferred tax assets 745
15.7 Offsetting of tax balances 745
15.8 Presentation of deferred tax on pension asset or liability 745
16 Shareholders equity/investments on own shares 745
16.1 Treasury shares/investments in own shares 745
17 Government grants 747
17.1 Government grants 747
18 Retirement benefits/employee benefits 747
18.1 Scope of FRS 17/IAS 19 750
18.2 The 10 per cent corridor under IAS 19 750
18.3 Presentation of pension balances in the financial
statements • 752
18.4 Recognition of pension assets 752
18.5 Recognition of gains and losses on
settlements/curtailments 753
18.6 Reimbursements 754
18.7 Disclosure • •¦•¦¦ 755
18.8 Short term employee benefits 755
18.9 Other long term employee benefits 756
18.10 Termination benefits 757
18.11 Employee share schemes 757
19 Reporting financial performance 760
19.1 Profit and loss account/income statement 761
19.2 Statement of total recognised gains and
losses/statement of changes in equity 762
19.3 Discontinued/discontinuing operations 764
19.4 Exceptional items 765
19.5 Extraordinary items............ 766
Detailed contents
20 Earnings per share 768
20.1 Contracts that may be settled in cash or shares 769
20.2 Contingently issuable shares 769
20.3 Equity based compensation plans 771
21 Cash flow statements 772
21.1 Scope 772
21.2 Cash vs. cash and cash equivalents 772
21.3 Classification of cash flows 775
21.4 Reporting of net cash flows 777
21.5 Foreign subsidiaries 777
22 Segmental reporting 778
22.1 Basis of presentation 778
22.2 Scope 778
22.3 Definition of business segments 779
22.4 Disclosure 780
23 Related party transactions 781
23.1 Definition of a related party 781
23.2 Disclosure 782
23.2 Exemptions from disclosure 783
24 Post balance sheet events 784
24.1 Proposed dividends 784
25 Conclusion 786
APPENDICES
A International Accounting Standards 787
B FRSs, SSAPs and UITF Abstracts in the UK 791
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| adam_txt |
List of chapters
CHAPTER 1 REGULATORY BACKGROUND TO UK AND
IAS FINANCIAL REPORTING 1
CHAPTER 2 DETAILED COMPARISON BETWEEN UK GAAP AND IAS 23
GENERAL
1 Presentation of financial statements 24
2 Accounting for assets, liabilities and
the substance of transactions 56
3 Revenue recognition 84
4 Barter and other non monetary transactions 96
5 Group accounts 100
6 Equity accounting 134
7 Business combinations 154
8 Foreign currency translation 196
9 Financial instruments 214
BALANCE SHEET
10 Intangible fixed assets 262
11 Tangible fixed assets 284
12 Investment property 304
13 Impairment 314
14 Capitalisation of interest costs 332
15 Research and development 338
16 Investments 346
17 Stocks and long term contracts 364
18 Leasing 374
19 Capital instruments and debt 392
20 Taxation 408
21 Provisions and contingencies 438
22 Shareholders' equity 458
List of chapters
INCOME STATEMENT 23 Government grants 480
24 Employee share option schemes 484
25 Retirement benefits 498
26 Reporting financial performance 550
OTHER _^^
27 Earnings per share 568
28 Cash flow statements 584
29 Segmental reporting 598
30 Related party transactions 614
31 Post balance sheet events 624
32 Interim reporting 630
CHAPTER 3 PRINCIPAL DIFFERENCES BETWEEN UK GAAP AND IAS 645
APPENDICES
A International Accounting Standards 787
B FRSs, SSAPs and UITF Abstracts in the UK 791
Detailed contents
CHAPTER 1 REGULATORY BACKGROUND TO UK AND
IAS FINANCIAL REPORTING 1
CHAPTER 2 DETAILED COMPARISON BETWEEN UK GAAP AND IAS 23
SECTION 1 PRESENTATION OF FINANCIAL STATEMENTS _
1.1 Authoritative pronouncements 24
1.2 Components of financial statements. 24
1.3 True and fair override 26
1.4 Accounting policies 28
1.5 Basis of presentation 30
1.5.1 Materiality , , 32
1.5.2 Comparative information 34
1.6 Layout of primary financial statements 34
1.6.1 Distinction between current and non current 34
1.6.2 Classification of expenses 34
1.6.3 Offsetting 36
1.6.4 Layout of balance sheet. 36
1.6.5 Layout of profit and loss accounts 38
1.6.6 Layout of statement of total recognised
gains and losses 44
1.7 First time application 44
1.8 Change in accounting policy 46
1.8.1 When can a change in accounting policy occur? 48
1.8.2 Reporting a change in accounting policy 48
1.9 Change in accounting estimate 50
1.10 Change in reporting entity , 52
1.11 Correction of an error in previously issued financial
statements 54
Detailed contents 1
I
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SECTION 2 ACCOUNTING FOR ASSETS, LIABILITIES AND i
THE SUBSTANCE OF TRANSACTIONS {
2.1 Authoritative pronouncements 56 f
2.2 Background 56 ;
2.3 Recognition and derecognition of assets and liabilities 58
2.3.1 Assets and liabilities 58
2.3.2 Recognition of assets and liabilities 60
2.3.3 Derecognition of assets and liabilities 62
2.4 Linked presentation 66
2.5 Offsetting of assets and liabilities 68
2.6 Specific types of off balance sheet transactions 70
2.6.1 Goods on consignment 70
2.6.2 Sale and repurchase agreements 72
2.6.3 Factoring of debts 74
2.6.4 Securitised assets 76
2.6.5. Transactions under the Private Finance Initiative
(PFI) 80
SECTION 3 REVENUE RECOGNITION 3.1 Authoritative pronouncements 84 .
3.2 Revenue recognition in financial statements 84
3.3 Specific recognition issues 90 (
3.3.1 Separately priced extended warranty and product
maintenance contracts 90
3.3.2 Software revenue recognition 90
3.3.3 Initial fees 92
3.3.4 Disposal of land and buildings 94
3.3.5 Barter transactions for revenue 94
SECTION 4 BARTER AND OTHER NON MONETARY TRANSACTIONS 4.1 Authoritative pronouncements 96
4.2 Advertising barter transactions 96
SECTION 5 GROUP FINANCIAL STATEMENTS 5.1 Authoritative pronouncements 100
5.2 Preparation of group financial statements 100
5.3 Definition of a subsidiary undertaking 102
Detailed contents
5.4 Exclusion of subsidiaries from group financial statements 104
5.4.1 Unconsolidated subsidiaries 106
5.5 Consolidation procedures 108
5.5.1 Intra group transactions 108
5.5.2 Non coterminous financial statements 108
5.5.3 Different accounting policies 110
5.5.4 Shareholdings in the parent company 110
5.5.5 Minority interests , 110
5.5.6 Accounting for changes of ownership in a
subsidiary 114
5.6 Associates and joint ventures 116
5.6.1 Associates 116
5.6.2 Joint ventures 118
5.7 Quasi subsidiaries 124
5.7.1 Definition 124
5.7.2 Identification of quasi subsidiaries 124
5.8 Combined statements 126
5.9 Parent company financial statements 126
5.10 Disclosure 128
SECTION 6 EQUITY ACCOUNTING 6.1 Authoritative pronouncements 134
6.2 Applicability 134
6.3 Method of accounting 138
6.3.1 Accounting adjustments 144
6.3.2 Non coterminous financial statements 144
6.3.3 Deficiency of net assets 146
6.3.4 Commencement and cessation of relationship 146
6.4 Disclosure 148
SECTION 7 BUSINESS COMBINATIONS
7.1 Authoritative pronouncements 154
7.2 Genera] approach 154
7.3 Mergers 156
7.3.1 Conditions for merger accounting 156
7.3.2 Application of merger accounting 162
7.3.3 Disclosure 164
Detailed contents \
.— ————.—. I
7.4 Acquisition accounting 166 I
7.4.1 Date of acquisition 166 f
7.4.2 The cost of the acquired entity 168 f
7.4.3 Determining fair values of identifiable assets and I
liabilities assumed 170 \
1.4 A Investigation period and goodwill adjustments 184
7.4.5 Accounting for goodwill 184
7.4.6 Disclosure 188
SECTION 8 FOREIGN CURRENCY TRANSLATION 8.1 Authoritative pronouncements 196
8.2 Individual financial statements 196
8.2.1 Local currency 196
8.2.2 Basic requirements 198
8.2.3 Exceptions 198
8.2.4 Hedging foreign commitments 202
8.3 Group financial statements 202
8.3.1 Basic methods of translating the financial L
statements of foreign enterprises 202
8.3.2 Hyperinflation 206
8.3.3 Exchange differences transferred to reserves 208
8.3.4 Treatment of exchange differences on disposal of a
subsidiary 208
8.3.5 Cover method applied in group financial statements 210
8.3.6 Goodwill on consolidation 210
8.4 Disclosure 210
SECTION 9 FINANCIAL INSTRUMENTS 9.1 Authoritative pronouncements 214
9.2 Definitions 216
9.2.1 Scope 216
9.2.2 What is a financial instrument? 216
9.2.3 What is a derivative? 218
9.3 Recognition and derecognition of financial
assets and liabilities 218
9.3.1 Recognition of assets and liabilities 218
9.3.2 Derecognition of financial assets 220
9.3.3 Repurchase of debt 224
9.4 Distinction between debt and equity 228
Detailed contents
9.5 Accounting for derivatives and hedges 230
9.6 Disclosure 242
9.6.1 General disclosure , 244
9.6.2 Risk disclosure 246
9.7 Accounting for impairment of financial assets 258
SECTION 10 INTANGIBLE FIXED ASSETS 10.1 Authoritative pronouncements 262
10.2 Accounting for intangible assets 262
10.2.1 Initial recognition and measurement 262
10.2.2 Goodwill 268
10.2.3 Computer software costs , 270
10.2.4 Start up costs 272
10.3 Amortisation of goodwill and intangible assets 274
10.4 Disposal of goodwill 278
10.5 Disclosure 278
SECTION 11 TANGIBLE FIXED ASSETS 11.1 Authoritative pronouncements 284
11.2 Accounting for tangible fixed assets 284
11.2.1 Cost. 284
11.2.2 Valuation 288
11.2.3 Depreciation. 292
11.3 Disclosure 298
SECTION 12 INVESTMENT PROPERTY 12.1 Authoritative pronouncements 304
12.2 Background 304
12.3 Valuation 304
12.4 Transfers 306
12.5 Disposals 308
12.6 Disclosure 308
SECTION 13 IMPAIRMENT 13.1 Authoritative pronouncements 314
13.2 General principle 314
13.3 Assets subject to impairment review 316
13.4 When is an impairment review required? 316
Detailed contents '¦
,(
13.5 How to perform an impairment review 318
13.6 Accounting for impairments 324
13.7 Disclosure 328 j
SECTION 14 CAPITALISATION OF INTEREST COSTS 14.1 Authoritative pronouncements 332
14.2 General approach 332
14.3 Qualifying assets 332 |lv
14.4 Amount to be capitalised 334 |
14.5 Capitalisation period 334
14.6 Disclosure 336 [
I
SECTION 15 RESEARCH AND DEVELOPMENT 15.1 Authoritative pronouncements 338 %
15.2 Accounting treatment 338
15.2.1 General research and development 338
15.2.2 Computer software development 340 .
15.2.3 Research and development arrangements 342
15.3 Disclosure 342
15.4 Business combinations 344
SECTION 16 INVESTMENTS 16.1 Authoritative pronouncements 346
16.2 Investments in marketable equity securities and debt
securities 346
16.3 Other investments 358
16.4 Disclosure 358
SECTION 17 STOCKS AND LONG TERM CONTRACTS _
17.1 Authoritative pronouncements 364
17.2 Accounting for stock 364
17.2.1 Definition 364
17.2.2 Determining the cost of stock 364
17.2.3 Costing method 366
17.2.4 Lower of cost and net realisable value 366
17.2.5 Disclosure 368
Detailed contents
17.3 Long term contracts 368
17.3.1 Definition , 368
17.3.2 Accounting for long term contracts , 370
17.3.3 Disclosure 372
SECTION 18 LEASING „_ _
18.1 Authoritative pronouncements 374
18.2 Lease payments., 376
18.3 Lessee accounting 376
18.3.1 Finance leases 378
18.3.2 Operating leases 380
18.4 Lessor accounting 382
18.4.1 Finance leases 382
18.4.2 Operating leases 386
18.5 Leases involving land and buildings 386
18.6 Sale and leaseback 388
18.6.1 General , 388
18.6.2 Sale and leaseback involving land and buildings 388
18.7 Accounting for subleases 390
18.8 Accounting for lease changes 390
18.9 Onerous leases 390
SECTION 19 CAPITAL INSTRUMENTS AND DEBT _ 19.1 Authoritative pronouncements , 392
19.2 Distinction between debt and equity 392
19.3 Carrying amount and calculation of finance costs 394
19.3.1 Allocation of finance costs 396
19.4 Convertible debt 396
19.4.1 Convertible debt with a premium put option 398
19.5 Repurchase of debt 398
19.5.1 What is a repurchase of debt? 398
19.5.2 Accounting for the repurchase of debt 398
19.6 Renegotiation of debt 400
19.7 Balance sheet classification 400
19.7.1 Distinguishing between current and long term 400
19.7.2 Excluding short term obligations from 'creditors:
amounts falling due within one year' 402
19.8 Disclosure 402
Detailed contents
SECTION20 TAXATION 20.1 Authoritative pronouncements 408
20.2 Allocating tax between periods 408
20.2.1 Timing differences 410
20.2.2 Method of computation 414
20.2.3 Deferred tax assets 418
20.3 Allocating tax within an accounting period 422
20.4 Disclosure 426
20.4.1 Balance sheet 426
20.4.2 Profit and loss account 430
20.4.3 Other 432
SECTION 21 PROVISIONS AND CONTINGENCIES 21.1 Authoritative pronouncements 438
21.2 Recognition 438
21.2.1 Provisions 440
21.2.2 Contingent liabilities 442
21.2.3 Contingent assets 444
21.3 Measurement 444
21.4 Environmental costs 446
21.5 Decommissioning costs 446
21.6 Provisions in respect of vacant leasehold property and other
onerous contracts 448
21.7 Accounting for restructuring costs 450
21.8 Disclosure 452
21.8.1 Provisions 452
21.8.2 Contingencies 454
SECTION22 SHAREHOLDERS' FUNDS 22.1 Authoritative pronouncements 458
22.2 Shareholders' funds 458
22.3 Share capital 460
22.3.1 Equity shares ordinary share capital 462
22.3.2 Non equity shares 466
22.3.3 Disclosure about shares 468
22.3.4 Purchase of own shares 472
22.3.5 Warrants 472
Detailed contents
22 A Share premium 474
22.5 Profit and loss account reserve 476
22.6 Other reserves 476
SECTION 23 GOVERNMENT GRANTS _
23.1 Authoritative pronouncements 480
23.2 Nature of grants 480
23.3 Accounting treatment 480
23.4 Disclosure 482
SECTION 24 EMPLOYEE SHARE OPTION SCHEMES
24.1 Authoritative pronouncements 484
24.2 General approach and background 484
24.3 Accounting for employee share schemes 486
24.4 Fair value basis 490
24.5 National insurance contributions on share options 490
24.6 Disclosure 492
24.7 Accounting for ESOPs 494
24.7.1 Measurement 494
24.7.2 Disclosure 496
SECTION 25 RETIREMENT BENEFITS 25.1 Authoritative pronouncements. 498
25.2 General approach 498
25.3 Defined contribution schemes 500
25.3.1 Disclosure 502
25.4 Defined benefit schemes 504
25.4.1 Costing method 506
25.4.2 Assumptions 508
25.4.3 Annual pension cost 510
25.4.4 Past service cost and actuarial gains and losses 514
25.4.5 Discretionary increases to pensions in payment or
to deferred pensions 516
25.4.6 Settlements, curtailments and refunds 518
25.4.7 Asset valuation method 522
25.4.8 Balance sheet amounts 524
25.4.9 Disclosure 526
25.4.10 Implementation. 538
25.5 Insurance contracts • 540
Detailed contents
25.6 Multi employer plans 540
25.7 Other long term employee benefits 542
25.8 Short term employee benefits 544
25.9 Termination benefits 548
SECTION 26 REPORTING FINANCIAL PERFORMANCE 26.1 Authoritative pronouncements 550
26.2 Discontinued operations 552
26.2.1 Definition of discontinued operations 552
26.2.2 Accounting for discontinued operations 552
26.2.3 Presentation in the profit and loss account 556
26.2.4 Other disclosures 558
26.2.5 Other issues 558
26.3 Exceptional items 560
26.3.1 Definition 560
26.3.2 Disclosure 560
26.4 Extraordinary items 562
26.4.1 Definition 562
26.4.2 Disclosure 562
26.5 Statement of total recognised gains and losses 564
26.6 Note of historical cost profits and losses 564
26.7 Corresponding amounts 566
SECTION27 EARNINGS PER SHARE 27.1 Authoritative pronouncements 568
27.2 Applicability 568
27.3 Basic earnings per share 568
27.3.1 Computation 568
27.3.2 Own shares held 570
27.3.3 More than one class of ordinary share 570
27.3.4 Partly paid shares 570
27.3.5 Contingently issuable shares 572
27.4 Diluted earnings per share 572
27.4.1 Computation 572
27.4.2 Options and warrants 574
27.4.3 Anti dilution 574
27.4.4 Employee share and incentive plans 576
27.4.5 Contracts that may be settled in shares or cash 576
Detailed contents
27.4.6 Contingently issuable shares , 578
27.4.7 Contracts to repurchase own shares „. 580
27.5 Disclosure .,., , 580
SECTION 28 CASH FLOW STATEMENTS 28.1 Authoritative pronouncements , 584
28.2 Applicability 584
28.3 Objective , 584
28.4 Definitions 586
28.5 Format and content of the statement. , , 586
28.6 Netting off of transactions. 592
28.7 Hedging transactions 594
28.8 Foreign currency transactions 594
28.9 Disclosure 594
SECTION 29 SEGMENTAL REPORTING
29.1 Authoritative pronouncements 598
29.2 Scope 598
29.3 Segment information to be presented 598
29.3.1 Business segments 598
29.3.2 Geographical segments 602
29.4 Disclosure » 604
29.4.1 Segmental information 604
29.4.2 Measurement 608
29.4.3 Reconciliations 610
29.4.4 Restatement of previously reported information 610
29.4.5 Exemptions from disclosure 610
29.5 Information about major customers 612
SECTION 30 RELATED PARTY TB^gACTCONS 30.1 Authoritative pronouncements 614
30.2 Identification of related parties 614
30.3 Types of transactions requiring disclosure 618
30.4 Information to be disclosed 618
30.4.1 Material transactions., 618
30.4.2 Controlling relationship 620
30.4.3 Exemptions from disclosure. 620
30.5 Other disclosure 620
Detailed contents
SECTION 31 POST BALANCE SHEET EVENTS 31.1 Authoritative pronouncements 624
31.2 Adjusting events 624
31.3 Non adjusting events 624
31.4 Reissued financial statements 626
31.5 Date of authorisation for issue 628
SECTION 32 INTERIM REPORTING 32.1 Authoritative pronouncements 630
32.2 Preparation of interim financial reports 630
32.3 Accounting 632
32.4 Disclosure 636
CHAPTER 3 PRINCIPAL DIFFERENCES BETWEEN UK GAAP AND IAS 645
1 Introduction 645
2 Presentation of financial statements 646
2.1 Balance sheet 646
2.2 Statements of financial performance 647
2.3 Changes in accounting policy and fundamental errors 647
3 Revenue recognition 649
3.1 Revenue recognition, barter and non monetary
transactions 649
4 Group accounts 653
4.1 Scope 653
4.2 Subsidiaries excluded from consolidation 654
4.3 Classification of minority interests in the balance sheet 655
4.4 Carrying value of minority interests and interests in
net liabilities 658
4.5 Individual accounts 659
4.6 Quasi subsidiaries and special purpose entities 660
5 Associates and joint ventures 661
5.1 Definition of an associate 661
5.2 Presentation of associates in the accounts 662
5.3 JANEs/jointly controlled assets and operations 666
5.4 Joint ventures/jointly controlled entities 667
5.5 Individual accounts 672
5.6 Losses of associates and joint ventures 673
Detailed contents
5.7 Disclosures regarding significant associates or joint
ventures , „„ 674
5.8 Investment funds „„.,. 676
6 Business combinations and disposals .„.„., ,. 676
6.1 Uniting of interests/merger accounting 676
6.2 Fair value provisions for restructuring , 677
6.3 Fair value of inventory , 678
6.4 Fair value of subsidiaries purchased and held for
subsequent resale 679
6.5 Fair value of deferred tax balances. , 679
6.6 Fair value of pension balances 681
6.7 Fair value of purchase consideration. 681
6.8 Minority interests . 682
6.9 Goodwill 684
6.10 Negative goodwill , 685
6.11 Acquisitions disclosures 686
6.12 Reverse acquisitions 692
6.13 Group reconstructions/transactions amongst
companies under common control 693
6.14 Goodwill in reserves on disposal of an investment 694
6.15 Foreign exchange on disposal of an investment. 695
7 Foreign currency translation 696
7.1 Net investment in a foreign entity consolidated
accounts •• 696
7.2 Net investment in a foreign entity individual accounts. 697
7.3 Hyperinflation 697
7.4 Severe devaluation capitalisation of exchange
differences 699
7.5 Borrowing costs capitalisation of exchange
differences •• 700
7.6 Translation of results of foreign enterprises 700
7.7 Foreign currency hedging of future transactions or of
monetary assets or liabilities 70!
8 Financial instruments ••• • • • • 701
8.1 Distinction between debt and equity 703
8.2 Split accounting 705
8.3 Classification of debt as non current 708
8.4 Derecognition .— •—• • 708
8.5 Linked presentation 710
Detailed contents
8.6 Offsetting 711
8.7 Foreign currency hedging of future transactions or of
monetary assets or liabilities 712
8.8 Investments 714
9 Intangible fixed assets 716
9.1 Goodwill and negative goodwill 716
9.2 Goodwill and negative goodwill transitional
arrangements 716
9.3 Definition of intangibles 717
9.4 Useful economic life 717
9.5 Development costs 718
9.6 Intangible assets not available for use 718
9.7 Software 719
10 Tangible fixed assets 719
10.1 Revaluations 719
10.2 Revaluation losses/impairments of revalued assets 719
10.3 FRS 15 transitional rules for revaluations 720
10.4 Depreciation 721
10.5 Annuity (sum of units) method depreciation 722
10.6 Impairment asset lives greater than 50 years or
depreciation not charged 722
11 Investment property 722
11.1 Investment property definition 722
11.2 Investment properties valuation 723
12 Impairment 725
12.1 Scope of standards/requirement for an impairment
review 725
12.2 Discount rate for value in use test 726
12.3 Allocation of impairment losses 727
12.4 Reversal of impairment losses 727
12.5 Subsequent monitoring of cash flows 728
12.6 Effects of future actions and newly acquired income
generating units 728
13 Inventory and long term contracts 729
13.1 Stock valuation 729
13.2 Long term contracts/construction contracts 729
13.3 Long term contracts/construction contracts disclosures 730
Detailed contents
14 Leasing ,. 73 j
14.1 Lease classification 73]
14.2 Disclosures operating leases (lessees). 732
14.3 Lessor accounting 733
14.4 Sale and leaseback transactions 734
15 Taxation 734
15.1 Temporary vs. timing differences (IAS 12 vs. FRS 19) 738
15.2 Recoverability of losses and deferred tax assets 742
15.3 Deferred tax assets arising on an acquisition 743
15.4 Discounting 743
15.5 Tax rate reconciliation 744
15.6 Presentation of deferred tax assets 745
15.7 Offsetting of tax balances 745
15.8 Presentation of deferred tax on pension asset or liability 745
16 Shareholders' equity/investments on own shares 745
16.1 Treasury shares/investments in own shares 745
17 Government grants 747
17.1 Government grants 747
18 Retirement benefits/employee benefits 747
18.1 Scope of FRS 17/IAS 19 750
18.2 The 10 per cent 'corridor' under IAS 19 750
18.3 Presentation of pension balances in the financial
statements • 752
18.4 Recognition of pension assets 752
18.5 Recognition of gains and losses on
settlements/curtailments 753
18.6 Reimbursements 754
18.7 Disclosure • •¦•¦¦ 755
18.8 Short term employee benefits 755
18.9 Other long term employee benefits 756
18.10 Termination benefits 757
18.11 Employee share schemes 757
19 Reporting financial performance 760
19.1 Profit and loss account/income statement 761
19.2 Statement of total recognised gains and
losses/statement of changes in equity 762
19.3 Discontinued/discontinuing operations 764
19.4 Exceptional items 765
19.5 Extraordinary items. 766
Detailed contents
20 Earnings per share 768
20.1 Contracts that may be settled in cash or shares 769
20.2 Contingently issuable shares 769
20.3 Equity based compensation plans 771
21 Cash flow statements 772
21.1 Scope 772
21.2 Cash vs. cash and cash equivalents 772
21.3 Classification of cash flows 775
21.4 Reporting of net cash flows 777
21.5 Foreign subsidiaries 777
22 Segmental reporting 778
22.1 Basis of presentation 778
22.2 Scope 778
22.3 Definition of business segments 779
22.4 Disclosure 780
23 Related party transactions 781
23.1 Definition of a related party 781
23.2 Disclosure 782
23.2 Exemptions from disclosure 783
24 Post balance sheet events 784
24.1 Proposed dividends 784
25 Conclusion 786
APPENDICES
A International Accounting Standards 787
B FRSs, SSAPs and UITF Abstracts in the UK 791 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:06:28Z |
| indexdate | 2024-07-09T20:36:23Z |
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| language | English |
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| spellingShingle | IAS, UK GAAP comparison |
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| title_short | IAS, UK GAAP comparison |
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