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CCH Applying New UK GAAP 2015-16

CCH Applying New UK GAAP 2015-16

CCH Applying New UK GAAP 2015-16

Author: Helen Lloyd; Anne Daniels; James Nayler; Abdul Islam; David Chopping
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781785400926
Published In: June 2015
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Description
Contents

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.

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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