A Practical Guide to UK Accounting and Auditing Standards

Erscheinungsjahr 2018
ISBN: 978-1-5265-0331-2
Verlag: Bloomsbury

Buch, Englisch, 1600 Seiten, Paperback, Format (B × H): 156 mm x 234 mm, Gewicht: 1461 g

Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements.

The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements.

The book also covers:

Companies Act 2006 and related statutory instruments
FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018)
FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018)
Requirements of International Financial Reporting Standards
2016 Auditing Standards (ISA (UK) 200 - ISA (UK) 805, including June 2016 revisions and July 2017 updates)

Autoren/Hrsg.

Collings, Steve

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung

Inhaltsverzeichnis

Preface
Table of Statutes, Statutory Instruments and Other Guidance
Table of Examples
Chapter 1 The Companies Act 2006 and UK Generally Accepted Accounting Practice
Chapter 2 Concepts and Pervasive Principles
Chapter 3 Presentation and Content of Financial Statements
Chapter 4 Consolidated and Separate Financial Statements
Chapter 5 Accounting Policies, Estimates and Errors
Chapter 6 Financial Instruments
Chapter 7 Inventories
Chapter 8 Investments
Chapter 9 Investment Property
Chapter 10 Property, Plant and Equipment
Chapter 11 Intangible Assets other than Goodwill
Chapter 12 Business Combinations
Chapter 13 Leases
Chapter 14 Provisions and Contingencies
Chapter 15 Liabilities and Equity
Chapter 16 Revenue
Chapter 17 Government Grants
Chapter 18 Borrowing Costs
Chapter 19 Share-based Payment
Chapter 20 Impairment of Assets
Chapter 21 Employee Benefits
Chapter 22 Taxation
Chapter 23 Foreign Currency
Chapter 24 Events after the End of the Reporting Period
Chapter 25 Related Parties
Chapter 26 Specialised Activities
Chapter 27 Financial Reporting for Micro-entities
Chapter 28 The Ethical Standard
Chapter 29 Responsibilities and Audit Planning
Chapter 30 Auditor's Response to Risk and Using the Work of Others
Chapter 31 Audit Evidence
Chapter 32 Completing the Audit and Reporting
Index

Über Autor(innen)

Collings, Steve
Steve Collings is Audit & Technical Partner at Leavitt Walmsley Associated Ltd (LWA). In addition to the great work he has done supporting clients and staff working from their offices in Manchester and Warrington over the past 18 years, Steve Collings contributes to a variety of external auditing and accounting platforms and is recognised globally for his technical knowledge.
Steve has become a leading figure in the accountancy and audit profession and is regularly consulted by senior authorities to assist in technical compliance issues, including being asked to become a member of the UK GAAP technical advisory group at the Financial Reporting Council where Steve plays a key role in the maintenance of UK GAAP.
Steve's service to the accounting world has been rewarded with many awards and accreditations including being highly commended as Professional Member of the Year at the AAT Professional Member Awards in 2017, and most recently in 2018, Steve was invited to contribute to the Parliamentary Review at the request of Sir Eric Pickles.
Steve writes for many international accounting blogs and websites, and has authored 24 books to date on accounting and auditing, including his latest book, entitled Practical Guide to UK Accounting and Auditing Standards. He is currently working on updated editions of Financial Reporting for Unlisted Companies in the UK and Republic of Ireland, Small Company Reporting and UK Financial Statements - Presentation and Disclosure, which will be published later in 2018.
Further information on Steve and his published books can be found here: http://www.lwaltd.com/steve-collings/.

Steve Collings FMAAT, FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd and a member of the UK GAAP Technical Advisory Group at the Financial Reporting Council. He regularly lectures on financial reporting and auditing issues and has written extensively for the small to medium-sized firm market. He specialises in financial reporting, auditing and Solicitors Accounts Rules.