UK GAAP financial statement disclosures manual
UK GAAP financial statement disclosures manual:
Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Collings, Steve (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Chichester, West Sussex Wiley 2016
Schriftenreihe:Wiley regulatory reporting
Schlagworte:
Accounting / Standards
Financial statements / Standards / Great Britain
Großbritannien
Online-Zugang:FRO01
TUM01
UBG01
UBG01
UEI03
URL des Erstveröffentlichers
Buchcover
Beschreibung:UK GAAP Financial Statement Disclosures Manual; Contents; Foreword; Preface; Acknowledgements; About the Author; 1: The Structure of UK GAAP; Introduction; FRS 102 the Financial Reporting Standard Applicable in the UK and Republic of Ireland; The EU Accounting Directive; Response by the Financial Reporting Council; The Structure of New UK GAAP; FRS 100 Application of Financial Reporting Requirements; FRS 101 Reduced Disclosure Framework; FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (September 2015); FRS 103 Insurance Contracts
FRS 104 Interim Financial ReportingFRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime; Key Points; 2: Interaction of the Companies Act 2006; Introduction; Part 15 of the Companies Act 2006; Companies Subject to Audit: Part 16 of the Companies Act 2006; Other Applicable Provisions of the Companies Act 2006; Statutory Formats of the Financial Statements; Micro-entity statutory formats; Abridged and Adapted Financial Statements; Abridged financial statements; Adapted financial statements; The True and Fair Concept; True and fair in the context of small companies
True and fair concept in the context of micro-entitiesKey Points; 3: The Directors' Report and Strategic Report; Introduction; Directors' Report for Small Companies; Principal activity; Strategic report; Dividends; Directors holding office during the year; Directors' shareholdings in the business; Content of the Directors' Report; Recommended dividend; Other matters; Statement of directors' responsibilities; Disclosure of information to the auditors; Strategic Report; Materiality; Placement of information within the annual report; The communication principles
Content elements of the strategic reportAchieving a 'good' strategic report; Summary of the legislative requirements; Approval of the Directors' Report; Integrated reporting; Key Points; 4: The Income Statement/Statement of Comprehensive Income; Introduction; Formats for the Income Statement (Profit and Loss Account); Format 1 profit and loss account layout; Format 2 profit and loss account layout; Total Comprehensive Income; Single-statement approach; Dual-statement approach; Presentation of Items in the Profit and Loss Account; Operating Profit; Exceptional and Material Items
Expenses by natureExpenses by function; Discontinued Operations; Abridged Profit and Loss Accounts; Adapted Profit and Loss Accounts; Micro-Entities; Profit and loss account; IAS 1 Presentation of Financial Statements; Other comprehensive income; Information to be presented on the face of the income statement; Expenses by nature and function; Discontinued operations; Key Points; 5: Statement of Financial Position (Balance Sheet); Introduction; Formats Permitted by the Companies Act 2006; Format 1 balance sheet; Format 2 balance sheet; Notes to the balance sheet formats; Presentation of Assets. - Investments. - Includes index
Beschreibung:1 Online-Ressource (531 Seiten)
ISBN:9781119283393
1119283396
9781119132769
9781119132776
1119132762
9781119132752

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