The Complete Audit and Accounting Set 2011- 12 comprises the following titles:
Accounting Standards 2011-12
The definitive reference book on UK Accounting Standards, containing the complete texts of all UK Statements of Standard Accounting Practice and Financial Reporting Standards as of 30th April 2011. It is fully cross-referenced with helpful footnotes, which identify relevant changes or revisions to any documents since they were first issued.
The 2011-12 edition has been fully updated to include:
- Improvements to FRS 2010
- Amendments to FRS 29 (IFRS 7)
- FREDs 43 and 44 (FRSME)
- TECH 01/11: Guidance for Directors on Accounting Records Under the Companies Act 2006
- TECH 02/11 Managing the Professional Liability of Accountants
- TECH 03/10 Comparison Illustrating the changes made in TECH 02/10 to TECH 01/09 Guidance on the determination of realised profits and losses in the context of distributions under the Companies Act 2006 (November 2010)
Applying GAAP 2011-12
Your comprehensive and user-friendly guide to the interpretation and application of all UK Accounting Standards as of 30th April 2011 Containing extensively worked examples and advice on best practice, it is an indispensable source of expert advice for all those who produce, audit or use company accounts.
New updated features for this edition include:
- Improvements to FRS 2010
- Amendments to SSAP 25, FRS 8 and FRS 29
- UITF Abstract 503
- the Future Of Financial Reporting in the UK and Republic of Ireland
Auditing and Reporting 2011-12
The new edition of this popular reference work contains the essential texts of all International Standards on Auditing (UK & Ireland) and the APB Ethical Standards as of 30th April 2011. Clearly set out, it provides practical and theoretical guidance to both the professional and student alike.
Contents include:
- Revised Bulletin 2010/02 Compendium of illustrative auditor's reports on United Kingdom private sector financial statements for periods ended on or after 15 December 2010 (February 2012)
- Five revised and updated ethical standards:
- ES 1 (Revised) - Integrity, objectivity and independence
- ES 2 (Revised) - Financial, business, employment and personal relationships
- ES 3 (Revised) - Long Association with the Audit Engagement
- ES 4 (Revised) - Fees, remuneration and evaluation policies, litigation, gifts and hospitality
- ES 5 (Revised) - Non-audit services provided to audit clients
- ES Provisions Available for Small Entities (Revised)
- ISA (UK and Ireland) 700 The Auditor's Report on Financial Statements (February 2011)
- SIR 2000 (Revised) Investment Reporting Standards applicable to public reporting engagements on historical financial information (March 2011)
Implementing GAAS 2011-12
The annual guide to auditing and reporting in the UK. In over 900 pages it provides the latest comprehensive and practical guidance on the application of all documents (including ISAs) issued by the APB and APC extant at 30 April 2011.
The 2011–12 edition includes coverage of:
- PN 16 (revised) Bank Reports for Audit Purposes in the United Kingdom
- PN 25 (revised) Attendance at Stocktaking
- PN 15 The Audit of Occupational Pensions schemes in the United Kingdom
- PN 20 The audit of insurers in the United Kingdom
- ISA 700 (revised)
- Bulletin 2010/2 Compendium of Illustrative Auditor’s Reports on United Kingdom Private Sector Financial Statements
