Uk Gaap 2019 - Generally Accepted Accounting Practice Under Uk and Irish Gaap

UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:
* FRS 100: Application of Financial Reporting Requirements
* FRS 101: Reduced Disclosure Framework - Disclosure exemptions from EU-adopted IFRS for qualifying entities
* FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland
* FRS 103: Insurance Contracts
* FRS 104: Interim Financial Reporting
 
This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards.
 
Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.
 
Also available is International GAAP(r) 2019 - a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.

Table des matières

List of chapters
 
1 FRS 100 - Application of financial reporting requirements 1
 
2 FRS 101 - Reduced disclosure framework 57
 
3 Scope of FRS 102 111
 
4 Concepts and pervasive principles 147
 
5 FRS 102 - Small entities 167
 
6 Presentation of financial statements 285
 
7 Statement of cash flows 487
 
8 Consolidated and separate financial statements 509
 
9 Accounting policies, estimates and errors 587
 
10 Financial instruments 603
 
11 Inventories 723
 
12 Investments in associates 743
 
13 Investments in joint ventures 781
 
14 Investment property 811
 
15 Property, plant and equipment 839
 
16 Intangible assets other than goodwill 885
 
17 Business combinations and good will 919
 
18 Leases 1015
 
19 Provisions and contingencies 1075
 
20 Revenue 1121
 
21 Government grants 1167
 
22 Borrowing costs 1181
 
23 Share-based payment 1207
 
24 Impairment of assets 1365
 
25 Employee benefits 1411
 
26 Income tax ...... 1455
 
27 Foreign currency translation 1521
 
28 Hyperinflation 1557
 
29 Events after the end of the reporting period 1565
 
30 Related party disclosures 1577
 
31 Specialised activities 1599
 
32 Transition to FRS 102 1637
 
33 FRS 103 - Insurance contracts 1727
 
34 FRS 104 - Interim financial reporting 1843
 
Index of standards index 1

A propos de l'auteur

Ernst & Young is a global leader in professional services with some 114,000 people based in 140 countries. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their clients. By connecting their people's talents, Ernst & Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions.
The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world.

Résumé

UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:
* FRS 100: Application of Financial Reporting Requirements
* FRS 101: Reduced Disclosure Framework - Disclosure exemptions from EU-adopted IFRS for qualifying entities
* FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland
* FRS 103: Insurance Contracts
* FRS 104: Interim Financial Reporting

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP(r) 2019 - a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.

Détails du produit

• Auteurs: Ernst & Young, Ernst & Young LLP
• Edition: Wiley, John and Sons Ltd
• Langues: Anglais
• Format d'édition: Livre de poche
• Sortie: 31.03.2019
• EAN: 9781119558262
• ISBN: 978-1-119-55826-2
• Pages: 1968
• Catégories: Sciences sociales, droit, économie > Economie > Economie privée; Rechnungswesen, Accounting, GAAP, GAAP (US-Vorschriften Rechnungslegung)