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GAAP 2015 Volume B: UK Reporting - FRS 102

GAAP 2015 Volume B: UK Reporting - FRS 102

GAAP 2015 Volume B: UK Reporting - FRS 102

Author: Deloitte Touche Tohmatsu
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781847989703
Published In: February 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

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Deloitte’s GAAP 2015 manuals, published by Wolters Kluwer UK, are the authoritative guides for preparers and auditors of financial statements for UK companies.

New UK GAAP is effective from the beginning of January 2015. Make sure you are prepared with this clear and comprehensive practical guidance written by Deloitte's expert authors. The volume has been updated to reflect the recently amended requirements for financial instruments. It covers recognition and measurement as well as disclosure and presentation, with a complementary volume of an illustrative model annual report and financial statements also available. There is also a new chapter on partnerships, making this volume an essential aid to the preparation or audit of new UK GAAP accounts.

Chapter listing for this title:

UK regulatory background
Concepts and pervasive principles
Financial statement presentation
Statement of financial position
Statement of comprehensive income and income statement
Statement of changes in equity and statement of Income and retained earnings
Statement of cash flows
Notes to the financial statements
Accounting policies, estimates and errors
Basic financial instruments
Other financial instruments issues
Inventories
Investments in associates
Investment property
Property, plant and equipment
Intangible assets other than goodwill
Leases
Provisions and contingencies
Liabilities and equity
Revenue
Government grants
Borrowing costs
Share-based payment
Hyperinflation
Events after the end of the reporting period
Related party disclosures
Transition to FRS 102

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