ukGAAP 2009: financial reporting for UK unlisted entities
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London [u.a.]
LexisNexis [u.a.]
2008
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | LVI, 2713 S. graph. Darst. |
| ISBN: | 9780754535829 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804137990572736512 |
|---|---|
| adam_text | Summary of contents
Introduction
1
1
UK regulatory background
9
2
Preparation, filing and publishing of financial statements
33
3
General requirements as to financial statements
63
4
Documents accompanying UK financial statements
121
5
Directors remuneration
147
6
Dividends, share purchases and capital maintenance
173
7
Small and medium-sized companies
323
8
Abbreviated accounts
359
9
Summary financial statements
379
10
Revised financial statements
387
11
Companies with a difference
399
12
Partnerships
439
13
The Accounting Standards Board s Statement of Principles
489
14
Profit and loss account
497
15
Statement of total recognised gains and losses
607
16
Intangible fixed assets
615
17
Tangible fixed assets
641
18
Investment properties
731
19
Fixed asset investments
747
20
Impairment of fixed assets and goodwill
783
21
Stocks
825
22
Other current assets
841
23
Financial instruments: financial liabilities and equity
855
24
Recognition and measurement of financial liabilities
923
25
Presentation and disclosure of financial instruments
943
26
Provisions, contingent liabilities and contingent assets
989
27
Taxation
1049
28
Share capital and reserves
1125
29
Revenue
1151
30
Retirement benefits
1189
31
Share-based payment
1239
32
ESOP trusts and employee benefit trusts
1373
33
Leasing
1391
34
Foreign currencies
1427
35
Reporting the substance of transactions
1463
36
Cash flow statements
1501
37
Events after the balance sheet date
1535
xv
Summary of contents
38
Related-party transactions, including directors loans
1545
39
Group accounts
1591
40
Consolidation techniques
1651
41
Associates and joint ventures
1745
42
Segmental
information
1813
43
Government grants
1829
44
Earnings per share
1837
45
Foreign exchange (FRS
23) 1919
46
Financial reporting in hyperinflationary economies
1959
47
Financial instruments: scope and transition
1977
48
Financial instruments: financial assets
2027
49
Financial instruments: financial liabilities
2069
50
Financial instruments: derivatives
2073
51
Financial instruments: embedded derivatives
2087
52
Financial instruments: measurement
2153
53
Financial instruments: recognition and derecognition
2223
54
Financial instruments: hedge accounting
2309
55
Financial instruments: disclosure
2517
Appendix
1
Model financial statements for a dormant company
2605
Appendix
2
Disclosure checklist for section
700
financial
statements prepared for an overseas company
2613
Index
2627
|
| adam_txt |
Summary of contents
Introduction
1
1
UK regulatory background
9
2
Preparation, filing and publishing of financial statements
33
3
General requirements as to financial statements
63
4
Documents accompanying UK financial statements
121
5
Directors' remuneration
147
6
Dividends, share purchases and capital maintenance
173
7
Small and medium-sized companies
323
8
Abbreviated accounts
359
9
Summary financial statements
379
10
Revised financial statements
387
11
Companies with a difference
399
12
Partnerships
439
13
The Accounting Standards Board's Statement of Principles
489
14
Profit and loss account
497
15
Statement of total recognised gains and losses
607
16
Intangible fixed assets
615
17
Tangible fixed assets
641
18
Investment properties
731
19
Fixed asset investments
747
20
Impairment of fixed assets and goodwill
783
21
Stocks
825
22
Other current assets
841
23
Financial instruments: financial liabilities and equity
855
24
Recognition and measurement of financial liabilities
923
25
Presentation and disclosure of financial instruments
943
26
Provisions, contingent liabilities and contingent assets
989
27
Taxation
1049
28
Share capital and reserves
1125
29
Revenue
1151
30
Retirement benefits
1189
31
Share-based payment
1239
32
ESOP trusts and employee benefit trusts
1373
33
Leasing
1391
34
Foreign currencies
1427
35
Reporting the substance of transactions
1463
36
Cash flow statements
1501
37
Events after the balance sheet date
1535
xv
Summary of contents
38
Related-party transactions, including directors' loans
1545
39
Group accounts
1591
40
Consolidation techniques
1651
41
Associates and joint ventures
' 1745
42
Segmental
information
1813
43
Government grants
1829
44
Earnings per share
1837
45
Foreign exchange (FRS
23) 1919
46
Financial reporting in hyperinflationary economies
1959
47
Financial instruments: scope and transition
1977
48
Financial instruments: financial assets
2027
49
Financial instruments: financial liabilities
2069
50
Financial instruments: derivatives
2073
51
Financial instruments: embedded derivatives
2087
52
Financial instruments: measurement
2153
53
Financial instruments: recognition and derecognition
2223
54
Financial instruments: hedge accounting
2309
55
Financial instruments: disclosure
2517
Appendix
1
Model financial statements for a dormant company
2605
Appendix
2
Disclosure checklist for 'section
700
financial
statements' prepared for an overseas company
2613
Index
2627 |
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| geographic | Großbritannien Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Großbritannien |
| id | DE-604.BV035050907 |
| illustrated | Illustrated |
| index_date | 2024-07-02T21:56:29Z |
| indexdate | 2024-07-09T21:21:04Z |
| institution | BVB |
| isbn | 9780754535829 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016719594 |
| oclc_num | 226280935 |
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| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | LVI, 2713 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | LexisNexis [u.a.] |
| record_format | marc |
| spelling | Barden, Phil Verfasser aut ukGAAP 2009 financial reporting for UK unlisted entities principal authors Phil Barden ... Deloitte Deloitte ukGAAP 2009 London [u.a.] LexisNexis [u.a.] 2008 LVI, 2713 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Standards Great Britain Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Bilanzierungsgrundsätze (DE-588)4069454-9 s b DE-604 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016719594&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Barden, Phil ukGAAP 2009 financial reporting for UK unlisted entities Accounting Standards Great Britain Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4069454-9 (DE-588)4022153-2 |
| title | ukGAAP 2009 financial reporting for UK unlisted entities |
| title_alt | Deloitte ukGAAP 2009 |
| title_auth | ukGAAP 2009 financial reporting for UK unlisted entities |
| title_exact_search | ukGAAP 2009 financial reporting for UK unlisted entities |
| title_exact_search_txtP | ukGAAP 2009 financial reporting for UK unlisted entities |
| title_full | ukGAAP 2009 financial reporting for UK unlisted entities principal authors Phil Barden ... Deloitte |
| title_fullStr | ukGAAP 2009 financial reporting for UK unlisted entities principal authors Phil Barden ... Deloitte |
| title_full_unstemmed | ukGAAP 2009 financial reporting for UK unlisted entities principal authors Phil Barden ... Deloitte |
| title_short | ukGAAP 2009 |
| title_sort | ukgaap 2009 financial reporting for uk unlisted entities |
| title_sub | financial reporting for UK unlisted entities |
| topic | Accounting Standards Great Britain Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Accounting Standards Great Britain Bilanzierungsgrundsätze Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016719594&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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