Currencies:HKD

You have no items in your shopping cart.

Group Accounts under UK GAAP

Group Accounts under UK GAAP

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526521484
  • Published In: June 2022
  • Format: Paperback , 296 pages
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,820.00

HKD 1,765.40 Save HKD 54.60 (3%)

Delivery Time: around 4 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 

Details

This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP.

Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure.

Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap.

The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered.

All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses.

Chapter 1: Introduction
Chapter 2: UK GAAP: An overview
Chapter 3: Purposes of consolidation
Chapter 4: Consolidation process including group structures
Chapter 5: Investments in subsidiaries
Chapter 6: Investments in associates
Chapter 7: Investments in joint ventures
Chapter 8: Acquisition and disposal of interests
Chapter 9: Group cash flow statement
Chapter 10: Disclosure

You may also be interested in these books:

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 551.00

HKD 534.47 Save HKD 16.53 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,639.00
Hong Kong Listed Companies: Law and Practice, 2nd Edition
Hong Kong Listed Companies: Law and Practice, 2nd Edition

List Price: HKD 1,980.00

HKD 1,920.60 Save HKD 59.40 (3%)

KPMG's Insights into IFRS 2025/2026 (22nd Edition) (e-Book only)
KPMG's Insights into IFRS 2025/2026 (22nd Edition) (e-Book only)

List Price: HKD 2,172.00

HKD 2,106.84 Save HKD 65.16 (3%)

Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2025 (18th Edition)
Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2025 (18th Edition)

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Hong Kong Master Tax Guide 2025/26 (33rd Edition)
Hong Kong Master Tax Guide 2025/26 (33rd Edition)

List Price: HKD 1,450.00

HKD 1,406.50 Save HKD 43.50 (3%)

Japan Master Tax Guide 2025-26, 23rd Edition
Japan Master Tax Guide 2025-26, 23rd Edition

List Price: HKD 2,590.00

HKD 2,522.00 Save HKD 68.00 (3%)

Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax)
Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax)

List Price: HKD 1,050.00

HKD 1,028.20 Save HKD 21.80 (2%)

Malaysia Master Tax Guide 42nd Edition 2025
Malaysia Master Tax Guide 42nd Edition 2025

List Price: HKD 950.00

HKD 921.50 Save HKD 28.50 (3%)

Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)
Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)

Wiley IFRS 2023: Interpretation and Application of IFRS Standards
Wiley IFRS 2023: Interpretation and Application of IFRS Standards
HKD 1,250.00
A Concise Guide to Corporate Compliance Management (2nd Edition)
A Concise Guide to Corporate Compliance Management (2nd Edition)

List Price: HKD 680.00

HKD 476.00 Save HKD 204.00 (30%)

China Master GAAP Guide (12th Edition)
China Master GAAP Guide (12th Edition)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Introduction to International Taxation
Introduction to International Taxation

List Price: HKD 920.00

HKD 892.40 Save HKD 27.60 (3%)

A Practical Guide to Company Secretarial Obligations in Singapore, 2nd Edition
A Practical Guide to Company Secretarial Obligations in Singapore, 2nd Edition

List Price: HKD 1,210.00

HKD 1,183.40 Save HKD 26.60 (2%)

Consolidated Financial Statements, 11th Edition
Consolidated Financial Statements, 11th Edition

List Price: HKD 740.00

HKD 688.70 Save HKD 51.30 (7%)

Hong Kong Financial Reporting Standards for SMEs (2nd Edition)
Hong Kong Financial Reporting Standards for SMEs (2nd Edition)

List Price: HKD 1,500.00

HKD 1,050.00 Save HKD 450.00 (30%)

Hong Kong Directors' Manual, 5th Edition
Hong Kong Directors' Manual, 5th Edition

List Price: HKD 1,380.00

HKD 966.00 Save HKD 414.00 (30%)

Singapore Income Tax Concise Casebook
Singapore Income Tax Concise Casebook

List Price: HKD 1,040.00

HKD 1,008.80 Save HKD 31.20 (3%)