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UK Accounting Practice

UK Accounting Practice

UK Accounting Practice

Author: Glynis Morris
Publisher: LexisNexis U.K.
ISBN: 9780754528012
Published In: September 2005
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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This title is an extremely detailed guide to financial reporting for UK companies.

Whilst UK listed companies required to prepare group accounts will have made the move to International Accounting Standards in 2005, for most UK private companies the transition will be much slower, and they will continue to follow national rules.

UK Accounting Practice is an extremely detailed guide to financial reporting for UK companies, following the latest set of ASB standards. It looks in detail at the application of the standards and the Companies Act, highlighting grey areas, and giving thorough interpretations, as well as commenting on future developments. This title is an essential book for the small-medium sized accountancy firm, as well as finance departments with private companies.

Topics are covered in the order they appear in accounts and there is extensive cross-referencing. Produced in a robust hardback format - this is a book that will be used on a daily basis.

1. Accounting Standards, Accounting Principles & Accounting Rules;
2. The ASB's Statement of Principles for Financial Reporting;
3. The True & Fair View;
4. Substance over Form;
5. Accounting Policies;
6. Comparative Figures and Prior Period Adjustments;
9. Profit & Loss Account Formats;
13. Depreciation;
15. Taxation;
19. Balance Sheet Formats;
23. Stocks;
24. Long term contracts;
25. Debtors, prepayments and accrued income;
28. Leasing and HP liabilities;
29. Other creditors, accruals and deferred income;
30. Provisions for liabilities;
31. Deferred taxation;
33. Commitments and contingencies;
35. Cash flow statement;
36. Other statements;
39. Operating & Financial Review

Glynis Morris, BA, FCA

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