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CCH Applying GAAP 2014-15

CCH Applying GAAP 2014-15

  • Author:
  • Publisher: Wolters Kluwer U.K. (formerly CCH)
  • ISBN: 9781847988386
  • Published In: June 2014
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 

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An established and practical guide, Applying GAAP 2014-15 helps to put all Accounting Standards into practice and apply them to real life situations.

This year, whilst still providing a full explanation of how to apply current UK GAAP, the book updates the section on how new UK GAAP might impact the existing treatment of items. This will allow plans to be made for the necessary changes as we draw nearer to 2015 and the implementation of new UK GAAP. Don't forget that for many companies the transition date for new UK GAAP has already passed, as for December year-ends it would have been 1 January 2014.

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 2014. 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.

Updates to the 2014-15 edition include:

  • Guidance on the new micro-entity legislation including formats and disclosure requirements
  • Changes to the FRSSE 2008 regarding micro entities
  • Details of the new Strategic Report requirements
  • Updates to the sections on new UK GAAP including an outline of new FREDs and FRS 103

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