New UK GAAP 2015 Application of FRS 100-102 in the UK

Author: Ernst & Young
Publisher: John Wiley & Sons
ISBN: 9781119038177
Published In: May 2015
Format: Paperback , 1536 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly:

FRS 100 – Application of Financial Reporting Requirements;
FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and
FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland.

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.

1 FRS 100 1

2 Scope of FRS 102 61

3 Concepts and pervasive principles 93

4 Presentation of financial statements 109

5 Statement of cash flows 243

6 Consolidated and separate financial statements 267

7 Accounting policies, estimates and errors 337

8 Financial instruments 355

9 Inventories 437

10 Investments in associates 457

11 Investments in joint ventures 493

12 Investment property 527