Accounting Financial Reporting / IFRS / GAAP

GAAP 2015 Volume A: UK Reporting - Legal and regulatory framework

By Deloitte Touche Tohmatsu
Wolters Kluwer U.K. (formerly CCH) January 2015

Specifications

ISBN-13
9781847989697
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
January 2015
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Whether you are dealing with listed or unlisted entities in the UK, this volume explains the myriad legal and regulatory requirements that must be applied in the preparation of financial statements. Updated for the recent micro-entity legislation, and including both narrative and financial statement requirements, it will help to ensure that the annual reports that you prepare or audit are of the highest quality.

Chapter listing for this title:

  • UK regulatory background
  • Preparation, filing and publishing
  • Narrative reporting
  • Directors' remuneration
  • Capital maintenance and distributions
  • Small and medium-sized companies
  • Summary financial statements
  • Revised financial statements
  • Companies with a difference
  • Partnerships
  • Corporate governance
  • Preliminary and dissemination announcements
  • UK disclosure requirements

Table of Contents

  1. UK regulatory background
  2. Preparation, filing and publishing
  3. Narrative reporting
  4. Directors' remuneration
  5. Capital maintenance and distributions
  6. Small and medium-sized companies
  7. Summary financial statements
  8. Revised financial statements
  9. Companies with a difference
  10. Partnerships
  11. Corporate governance
  12. Preliminary and dissemination announcements
  13. UK disclosure requirements
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