Home >
Accounting >
Financial Reporting / IFRS / GAAP >
Deloitte UKGAAP 2011 Financial Statements UK Unlisted Groups

Deloitte UKGAAP 2011 Financial Statements UK Unlisted Groups

Author: Deloitte Touche Tohmatsu
Publisher: LexisNexis U.K.
ISBN: 9780754540007
Published In: July 2010
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

This highly practical title provides model financial statements for companies following UK GAAP, covering all relevant provisions of the Companies Act 2006 as well as ASB pronouncements. ukGAAP Financial Statements for UK Unlisted Groups easy to use format presents example statements and expert commentary covering pertinent areas of financial reporting, such as shares, investment capital, directors’ report, statement of directors’ responsibilities, auditors’ report and financial statements.

Benefits of UKGAAP Financial Statements UK Unlisted Groups

The first section of UKGAAP Financial Statements for UK Unlisted Groups book explains the regulatory framework which applies to UK companies electing to report under UK GAAP. The next section then presents model financial statements for unlisted groups along with a detailed commentary on the facing page to the principal requirements. These illustrate the most common disclosure requirements with the accompanying commentary explaining the related rules which drive those and other disclosures. ukGAAP Financial Statements for UK Unlisted Groups is essential for anyone preparing, using or analysing the accounts of UK Unlisted Groups.

Preface;
Part I - The UK regulatory framework;
Introduction;
Sources of accounting requirements;
The choice of accounting framework;
Individual financial statements;
Group financial statements;
Consistency of individual financial statements;
AIM companies;
Unlisted groups with listed subsidiaries;
Legal requirements: The Companies act;
Accounting standards;
Urgent Issues Task Force;
Statements of Recommended Practice;

Part II - Model financial Statements and commentary;
Introduction;
Directors' report;
Statement of directors' responsibilities;
Independent auditors' report;
Consolidated profit and loss account;
Consolidated statement of total recognised gains and losses;
Consolidated note of historical cost profit and losses;
Consolidated balance sheet;
Company balance sheet;
Consolidated cash flow statement;
Statement of accounting policies;
Notes to the consolidated financial statements;

Part III - Appendix;
Additional disclosures required by FRS26 adopters