A Practical Guide to UK Accounting and Auditing Standards

Preface
Introduction
1: Overview of the Companies Act 2006 requirements and UK GAAP
2: Requirements for statutory audit
3: Ethical standards applicable to audit engagements
4: Accounting and audit of intangible fixed assets
5: Accounting and audit of tangible fixed assets
6: Accounting and audit of investments
7: Accounting and audit of inventories and work-in-progress
8: Accounting and audit of trade receivables
9: Accounting and audit of other debtors
10: Accounting and audit of cash and bank balances
11: Accounting and audit of financial instruments
12: Accounting and audit of trade payables
13: Accounting and audit of other creditors
14: Accounting and audit of tax (including deferred tax)
15: Accounting and audit of provisions and contingencies
16: Accounting and audit of pension provisions
17: Accounting and audit of share capital (including share-based payment)
18: Accounting and audit of other reserves
19: Accounting and audit of revenue
20: Accounting and audit of payroll
21: Disclosure and audit of related parties
22: Auditing disclosure notes in the financial statements (including post-balance sheet events)
23: Accounting and audit of consolidated financial statements
24: Accounting and audit of leasing arrangements
25: Foreign currency