CCH Applying New UK GAAP 2015-16

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CCH Applying New UK GAAP 2015-16

Edited by Helen Lloyd · Anne Daniels · James Nayler · Abdul Islam · David Chopping
Wolters Kluwer U.K. (formerly CCH) June 2015

Specifications

ISBN-13
9781785400926
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
June 2015
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

New UK GAAP took effect from the 1st January 2015, radically changing the landscape for companies and other entities applying UK GAAP. This book is an entirely new printed volume based on the CCH online commentary In-Depth New UK GAAP. Fully updated for all changes to FRS 102, it will help to put all Accounting Standards into practice and apply them to real life situations.

Explaining the requirements of the standards in clear, easy to follow commentary with worked examples and advice on best practice, the book is an ideal companion for accountants (or accountancy students) who are preparing or auditing accounts under UK GAAP.

Guidance is provided to reflect all accounting standards and related legislation as extant at 30 April 2015. The information is cross-referenced with the law and standards so that you can find guidance quickly and easily, saving you valuable, and often chargeable, time.

Table of Contents

Each chapter covers recognition, measurement, presentation and disclosure issues:

  • Introduction
  • Concepts, Principles and Policies
  • Financial Statement Presentation
  • Groups
  • Tangible and intangible assets and impairments
  • Inventories
  • Financial Instruments
  • Leasing
  • Provisions and Contingencies
  • Revenue
  • Income Taxes
  • Foreign Currency Issues
  • Borrowing Costs
  • Employee Benefits and Share Based Payments
  • Events after the end of the Reporting Period
  • Related Parties
  • Public Benefit Entities
  • Other Guidance
  • Transition to FRS 102
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