Verfügbarkeit: UK GAAP for business and practice

UK GAAP for business and practice:

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Bibliographische Detailangaben
1. Verfasser:	Gee, Paul (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Amsterdam [u.a.] Elsevier/CIMA Publ. 2009
Ausgabe:	reprinted, transferred to digital print.
Schlagworte:	Methode Bilanzierungsgrundsätze Rechnungswesen Großbritannien
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XV, 496 S. graph. Darst.
ISBN:	0750668733 9780750668736

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Datensatz im Suchindex

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adam_text	Contents 1 Executive Summary 2005 1 1.1 UK GAAP or IFRS? 1 1.2 Recent Developments 2 1.3 Recent Financial Reporting Standards З 1.4 Recent Financial Reporting Exposure Drafts 5 1.5 Earlier Financial Reporting Standards 5 1.6 The Financial Reporting Standard for Smaller Entities (FRSSE) 5 1.7 Urgent Issues Task Force Developments 6 1.8 Company Law Changes 6 1.9 Listed Company Reporting 8 1.10 Financial Reporting Review Panel (FRRP) 8 1.11 Statements of Recommended Practice (SORPs) 8 1.12 International Financial Reporting Standards 8 2 The UK Regulatory Framework 10 2.1 Companies Act 1985 Requirements 10 2.2 Financial Reporting Council (FRC) 16 2.3 Accounting Standards Board (ASB) 17 2.4 Urgent Issues Task Force (UITF) 18 2.5 Statements of Recommended Practice (SORPs) 18 2.6 Statement of Principles 19 2.7 Companies (Audit, Investigations and Community Enterprise) Act 2004 20 2.8 The Companies Act 1985 (Operating and Financial Review and Directors Report etc.) Regulations 2005 21 2.9 Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) 23 2.10 Legal Opinion on Role of Accounting Standards and True and Fair 24 2.11 Directors Report 25 2.12 Revision of Defective Accounts 28 2.13 Financial Reporting Review Panel 29 2.14 International Financial Reporting Standards 31 3 Accounting Policies and Estimation Techniques 33 3.1 Objectives of FRS 18 33 3.2 Concepts 33 3.3 Definitions 34 3.4 Examples 35 3.5 Concepts and Objectives - Further Comments 36 3.6 Changes in Accounting Policies 37 ^Л Contents 37 3.7 Estimation Techniques „„ 3.8 Disclosures „„ 3.9 Illustration 43 3.10 International Financial Reporting Standards 4 Profit and Loss Account, Statement of Total Recognized Gains ^ and Losses (STRGL) and Balance Sheet j ■ 44 4.1 Introduction .„ 4.2 FRS 3 - The Profit and Loss Account 4.3 Exceptional Items _. 4.4 Extraordinary Items _, 4.5 Discontinued Operations and Provisions 4.6 Operations in the Process of Being Discontinued 4.7 Profit or Loss on Disposal of Fixed Assets 4.8 FRS 3 - The Statement of Total Recognized Gains and Losses (STRGL] - 4.9 FRS 3 - Other Statements 4.10 Prior Period Adjustments 4.11 Comparative Figures 4.12 International Financial Reporting Standards fift 5 Cash Flow Statements 5.1 Background and Scope 5.2 Format and Content - Single Companies 5.3 Worked Example - A Single Company Using the Indirect Method 75 79 5.4 Problem Areas - Single Companies 5.5 Group Accounts Considerations 5.6 Worked Example - A Group 81 5.7 Illustrations from Published Accounts 5.8 Using Cash Flow Statements 88 5.9 International Financial Reporting Standards 6 Reporting the Substance of Transactions 6.1 Background 90 6.2 The Substance of Transactions 91 6.3 Features of More Complex Transactions 6.4 Applying the Principles of FRS 5 92 6.5 Recognition of Assets and Liabilities 9·* 6.6 De-recognition 94 6.7 Relationship with Other Standards 96 6.8 Disclosure Requirements 97 6.9 Linked Presentation for Certain Non-recourse Finance Arrangements 98 Contents 6.10 Offset 99 6.11 Consignment Stocks 100 6.12 Debt Factoring and Invoice Discounting 102 6.13 Sale and Repurchase Agreements 105 6.14 Further Complications 108 6.15 International Financial Reporting Standards 109 7 Converging UK GAAP with IFRS 110 7.1 Terminology 110 7.2 Recap 110 7.3 Options for Members of a Group 110 7.4 Application to Different Categories of Company 111 7.5 Comparison of UK GAAP and IFRS 111 7.6 True and Fair Requirement 117 7.7 Converging UK GAAP with IFRS - Recent Developments 118 7.8 Urgent Issues Task Force Abstracts 119 7.9 Extant Standards 119 8 Revenue Recognition 121 8.1 Introduction 121 8.2 The Statement of Principles - Recognition in Financial Statements 122 8.3 FRS 5, Application Note G 123 8.4 Contracts for Services and UITF Abstract 40 131 8.5 Other Aspects of UK GAAP 137 8.6 Review Panel Press Notices 138 8.7 Illustrations from Published Accounts 139 8.8 International Financial Reporting Standards 141 9 Employee Benefits 143 9.1 Directors Remuneration - Unlisted Companies (Other than those Claiming Small Company Exemptions under CA 1985 s246) 143 9.2 Directors Remuneration - Other Disclosures 145 9.3 Directors Remuneration - Small Companies Claiming Exemptions Under CA 1985, Part VII 147 9.4 Retirement Benefit - Introduction 148 9.5 Retirement Benefit - Companies Act 1985 Requirements 148 9.6 Funding of Pension Arrangements 149 9.7 Accounting for Retirement Benefits - FRS 17: Introduction 150 9.8 FRS 17 - Transitional Provisions 150 9.9 FRS 17 - Full Implementation 152 9.10 International Financial Reporting Standards 156 ^Л Contents 10 Share-based Payment 158 10.1 Overview 10.2 Employee Share Schemes - UITF Abstract 17 löa 10.3 National Insurance Contributions on Share Option Gains - UITF Abstract 25 г 10.4 Accounting for ESOP Trusts - UITF Abstract 38 165 10.5 Share-based Payment, FRS 20 168 10.6 International Financial Reporting Standards 178 11 Taxation Including Deferred Tax 11.1 Accounting for Current Tax 11.2 Deferred Tax - Introduction 181 11.3 Accounting for Deferred Tax - FRS 19 184 11.4 Accounting for Deferred Tax - FRS 19: Deferred Tax Assets 186 11.5 Accounting for Deferred Tax - FRS 19: Disclosure Requirements 188 11.6 Accounting for Government Grants I9 11.7 SSAP 5 (Accounting for Value Added Tax) I96 11.8 International Financial Reporting Standards I96 12 Tangible Fixed Assets, Including Impairment 198 12.1 Introduction 198 12.2 Tangible Fixed Assets - Overview of FRS 15 199 12.3 Determining Cost 20° 12.4 Capitalization of Interest 202 12.5 Revaluation 203 12.6 Depreciation 208 12.7 Website Development Costs 213 12.8 Impairment 215 12.9 Disposal of Fixed Assets 22° 12.10 UITF 5 - Transfers from Current Assets to Fixed Assets 221 12.11 Investment Properties (SSAP 19) 221 12.12 Government Grants for Capital Expenditure 223 12.13 International Financial Reporting Standards 224 13 Intangible Fixed Assets, Including Goodwill 226 13.1 Introduction 226 13.2 Accounting for Goodwill - FRS 10 227 13.3 Intangible Assets (Other than Goodwill) 231 13.4 UITF 27 - Revision to Estimates of the Useful Economic Life of Goodwill and Intangible Assets 232 13.5 FRS 10 Disclosure Requirements - Overview 232 13.6 Accounting for Research and Development Expenditure 233 13.7 International Financial Reporting Standards 236 Contents 14 Hire Purchase and Leasing 238 14.1 Introduction - Financing of Fixed Assets 238 14.2 Hire Purchase - Accounting for the Hirer 239 14.3 Lessee Accounting - Background 240 14.4 Lessee Accounting - Classification 242 14.5 Lessee Accounting - Finance Leases and Hire Purchase Contracts 244 14.6 Lessee Accounting - Operating Leases 247 14.7 Lessee Accounting Disclosures Finance Leases 248 14.8 Lessee - Accounting Disclosures - Operating Leases 250 14.9 Lease Classification and FRS 5 251 14.10 Lessor Accounting - Background 252 14.11 Lessor Accounting - Operating Leases 252 14.12 Lessor Accounting - Finance Leases 253 14.13 Manufacturer/Dealer Lessor 255 14.14 Lessor Accounting Disclosure Requirements 256 14.15 Sale and Leaseback 258 14.16 UITF 28 - Operating Lease Incentives 258 14.17 International Financial Reporting Standards 260 15 Current Assets 262 15.1 Stocks and Long-term Contracts — Overview 262 15.2 Short-term Stocks and Work-in-Progress 263 15.3 Long-term Contracts 269 15.4 Debtors 283 15.5 Current Asset Investments 286 15.6 Cash 286 15.7 International Financial Reporting Standards 286 16 Loans, Provisions, Contingencies and Commitments 288 16.1 Introduction 288 16.2 Creditors and Loans 288 16.3 Provisions 289 16.4 Contingencies 298 16.5 Commitments 300 16.6 International Financial Reporting Standards 301 17 Financial Instruments 302 17.1 Overview 302 17.2 FRS 4, Capital Instruments - Shareholders Funds 304 17.3 FRS 4, Capital Instruments - Debt 309 17.4 FRS 25 - Financial Instruments: Disclosure and Presentation 310 17.5 International Financial Reporting Standards 313 Contents 18 Shareholders Funds and Dividends 315 18.1 Introduction 315 18.2 Share Capital Disclosures - Companies Act 1985 315 18.3 Reserves - Categories 317 18.4 Permitted Reserves Movements 319 18.5 FRS 25 - Financial Instruments: Disclosure and Presentation 319 18.6 Purchase and Redemption of Shares - CA 1985 Rules 321 18.7 Distributable Profits 325 18.8 International Financial Reporting Standards 327 19 Related Party Transactions 328 19.1 Introduction to FRS 8 328 19.2 Identifying Related Parties 329 19.3 Related Party Transactions - Definitions and Examples 331 19.4 Disclosure Requirements 33* 19.5 Companies Act 1985 - Directors Interests in Contracts 334 19.6 International Financial Reporting Standards 33i> 20 Events after the Balance Sheet Date 337 20.1 SSAP 17 - Post Balance Sheet Events 337 20.2 FRS 21 - Events after the Balance Sheet Date 34° 20.3 International Financial Reporting Standards 343 21 Segmental Reporting 344 21.1 The Need for Segmental Analysis 34 21.2 Companies Act 1985 Requirements 344 21.3 SSAP 25 - Segmental Reporting 345 21.4 Terminology 345 21.5 Disclosure Requirements 345 21.6 Relaxations for Smaller Entities 346 21.7 Summary of SSAP 25 Requirements 346 21.8 International Financial Reporting Standards 349 22 Accounting for Smaller Companies 351 22.1 Reporting Requirements - an Overview 351 22.2 Statutory Definitions 352 22.3 Shorter Form of Accounts for Shareholders 354 22.4 The Financial Reporting Standard for Smaller Entities (FRSSE) - Overview 356 22.5 Using the FRSSE - Accounting and Disclosure Issues 357 Contents 22.6 Using the FRSSE (Effective January 2005) - Accounting and Disclosure Issues 366 22.7 Abbreviated Accounts 368 22.8 Small and Medium-sized Groups 369 22.9 Concessions Offered by Particular Accounting Standards 369 22.10 Legal Considerations 370 22.11 Parent Companies 371 22.12 Audit Exemption 371 22.13 International Financial Reporting Standards 372 23 Listed Company Reporting 373 23.1 Introduction 373 23.2 Fully Listed or AIM - Who Makes the Rules? 373 23.3 Members of a Listed Group - UK GAAP or IFRS? 374 23.4 Directors Remuneration - Additional Considerations 375 23.5 Operating and Financial Review (OFR) 375 23.6 Financial Reporting Review Panel (FRRP) 376 23.7 International Financial Reporting Standards Specific to Listed Companies 377 24 Limited Liability Partnerships 379 24.1 Introduction 379 24.2 Legal and Administrative Matters 380 24.3 Accounts and Audit 381 24.4 Statement of Recommended Practice (SORP) 383 24.5 Summary — Comparisons with Unlimited Partnerships and Limited Companies 387 24.6 Exposure Draft of Proposed Revised SORP 388 24.7 International Financial Reporting Standards 388 25 Accounting for Subsidiary Undertakings 390 25.1 Requirement to Prepare Consolidated Accounts 390 25.2 Definitions - Parent Undertaking and Subsidiary Undertaking 390 25.3 Dominant Influence and Managed on a Unified Basis 391 25.4 Accounting Policies 392 25.5 Intra-group Items 392 25.6 Accounting Dates 393 25.7 Exclusion from Consolidation 394 25.8 Minority Interests 396 25.9 Individual Profit and Loss Account of Parent Company 397 25.10 Exemptions from the Preparation of Group Accounts 397 25.11 Significant Restrictions on Distributions 403 25.12 International Financial Reporting Standards 404 Contents 406 406 407 408 410 26 Acquisition Accounting, Fair Values and Business Disposals 26.1 Accounting for Business Combinations 26.2 Features of Acquisition Accounting 26.3 Fair Values and Acquisition Accounting 26.4 The Merger Reserve (CA 1985. s 131) 26.5 Acquisition Accounting Illustration 411 26.6 Acquisition Accounting Disclosures 413 26.7 Changes in Stake 417 26.8 Accounting for Disposals of Shares in Subsidiary Undertakings 420 26.9 Realization of the Merger Reserve 42 26.10 Merger Accounting 428 26.11 International Financial Reporting Standards 432 27 Associates and Joint Ventures 43 27.1 Introduction 434 27.2 Regulatory Environment - Overview 435 27.3 Classification of Fixed Asset Investments 436 27.4 Cost Method and Equity Method Compared - an Introduction 436 27.5 Investments in Subsidiaries 439 27.6 Associates 439 27.7 Joint Ventures 442 27.8 Acquisitions and Disposals 444 27.9 Commencement or Cessation of an Associate or Joint Venture Relationship 445 27.10 Loss-making Associates and Joint Ventures 445 27.11 Joint Arrangements not Entities (JANEs) 446 27.12 Investor not Preparing Consolidated Accounts 447 27.13 Associates and Joint Ventures - Further Disclosures 448 27.14 International Financial Reporting Standards 450 28 Accounting for Overseas Operations 451 28.1 Introduction 451 28.2 Accounts of Individual Companies 451 28.3 Consolidation of Foreign Subsidiaries - an Introduction 455 28.4 Closing Rate/Net Investment Method 456 28.5 Temporal Method 463 28.6 Equity Investments Financed by Foreign Borrowings 464 28.7 Foreign Branches 467 28.8 Foreign Associated Companies 468 28.9 Disclosure in Financial Statements 468 28.10 International Financial Reporting Standards/FRS 23 469 Contents 29 Converging UK GAAP with IFRS - the Road Ahead 471 29.1 Convergence Experience to Date 471 29.2 Progress During 2005 472 29.3 ASB December 2005 Convergence Paper 472 29.4 And Finally 473 Appendix 1 Implementation Dates for Unlisted Companies 474 Al.l Accounting Standards and UITF Abstracts: Mandatory 474 Al. 2 Accounting Standards and UITF Abstracts: Optional 474 Al.3 Company Law Changes 475 Appendix 2 UK GAAP Status Report as at 31 January 2006 476 A2.1 Statements of Standard Accounting Practice 476 A2.2 Financial Reporting Standards 477 A2.3 Financial Reporting Exposure Drafts 479 A2.4 Abstracts Issued by UITF 479 A2.5 Statements of Recommended Practice (SORPs) 481 Appendix 3 Extant IASs and IFRSs: Status Report as at 31 January 2006 483 A3.1 International Accounting Standards (IASs) 483 A3.2 International Financial Reporting Standards 485 Appendix 4 Useful Website Addresses 486 Index 487
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spellingShingle	Gee, Paul UK GAAP for business and practice Methode (DE-588)4038971-6 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Rechnungswesen (DE-588)4048732-5 gnd
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title	UK GAAP for business and practice
title_auth	UK GAAP for business and practice
title_exact_search	UK GAAP for business and practice
title_full	UK GAAP for business and practice Paul Gee
title_fullStr	UK GAAP for business and practice Paul Gee
title_full_unstemmed	UK GAAP for business and practice Paul Gee
title_short	UK GAAP for business and practice
title_sort	uk gaap for business and practice
topic	Methode (DE-588)4038971-6 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Rechnungswesen (DE-588)4048732-5 gnd
topic_facet	Methode Bilanzierungsgrundsätze Rechnungswesen Großbritannien
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