Buch, Englisch, 512 Seiten, Format (B × H): 165 mm x 230 mm, Gewicht: 821 g
Buch, Englisch, 512 Seiten, Format (B × H): 165 mm x 230 mm, Gewicht: 821 g
ISBN: 978-0-7506-6873-6
Verlag: ELSEVIER
This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes:
. An Executive summary of recent developments;
. UITF Abstract 40 on Revenue recognition;
. Financial Reporting Standard for Smaller Entities (effective January 2005);
. The latest convergence developments, including summaries of comparison of UK GAAP with IFRS;
. Financial instruments (FRS 25 and 26);
. Events after the balance sheet date (FRS 21);
. A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005;
. Overview of reporting requirements for listed companies.
New features within the book include:
. Frequently Asked Questions at the end of most chapters.
. Each chapter concludes with a concise summary of relevant IFRS requirements.
. References to relevant websites.
The book also includes summaries of current standards and key implementation dates.
[This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice]
*Practical, concise reference
*Worked examples
*Checklists
*Chapter "what-if" scenarios
*Fully updated to cover convergence of GAAP/IAS/IFRS
Zielgruppe
Accountants in small accounting firms (LLPs), and small groups of accountants in SMEs.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
1 Executive summary 2005; 2 The UK Regulatory Framework; 3 Accounting policies and estimation techniques; 4 Profit and loss account, Statement of total recognised gains and losses and balance sheet; 5 Cash flow statements; 6 Reporting the substance of transactions; 7 Converging UK GAAP with IFRS; 8 Revenue recognition; 9 Employee benefits; 10 Share-based Payment; 11 Taxation, including deferred tax; 12 Tangible Fixed Assets; 13 Intangible fixed assets, including goodwill; 14 Hire purchase and leasing; 15 Current assets; 16 Loans, Provisions, contingencies and commitments; 17 Financial instruments including creditors and loans; 18 Shareholders' funds and dividends; 19 Related Party Transactions, contingencies, commitments and post balance sheet events; 20 Events after the balance sheet date; 21 Analysis of Accounts - 4: Segmental Reporting; 22 Accounting for SMEs and using the FRSSE; 23 Listed company reporting; 24 Limited liability partnerships; 25 FRS 2 - Accounting for subsidiary undertakings; 26 Acquisition accounting, fair values and business disposals; 27 Associates and joint ventures; 28 Accounting for overseas operations; 29 Converging UK GAAP with IFRS - the road ahead; Appendices;