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UK GAAP

Ernst & Young

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Description:The book addresses the requirements of FRS 102 which is the new UK GAAP coming into force on 1 January 2015 and will be adopted by all companies not wanting to move to IFRS and who are too large to implement the FRS for SMEs. There are a number of factors accountants need to consider in adopting the new standard including the way in which a number of areas will be accounted for e.g. subsequent expenditure on fixed assets; leases, and employee benefits. Also the terminology of the new standard will be unfamiliar to many, and there will be some changes to the format of the financial statements. The book focusses on each area of the financial statement in turn and explains how they are treated by FRS 102 as opposed to the existing UK GAAP. There are chapters covering various areas such as leases, revenue, grants, share based payments and impairment of assets. The final chapter gives some guidance on the processes that need to be considered as businesses make the transition from the existing set of standards to FRS 102. The book will contain 30 chapters covering the following topics: FRS 100/FRS101Scope, Concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors;Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipmentIntangible assets other than goodwill; business combinations and goodwillLeases; provisions and contingencies; revenue; grants, borrowing costsShare based payment; impairment of assets; employees benefits; income taxForeign currency translation; hyperinflation; events after the end of the reporting period; related party disclosuresService concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactionsTransition to FRS 102We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with UK GAAP. To get started finding UK GAAP, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 1200

Format: PDF, EPUB & Kindle Edition

Publisher: Wiley

Release: 2015

ISBN: 1119038189

Description: The book addresses the requirements of FRS 102 which is the new UK GAAP coming into force on 1 January 2015 and will be adopted by all companies not wanting to move to IFRS and who are too large to implement the FRS for SMEs. There are a number of factors accountants need to consider in adopting the new standard including the way in which a number of areas will be accounted for e.g. subsequent expenditure on fixed assets; leases, and employee benefits. Also the terminology of the new standard will be unfamiliar to many, and there will be some changes to the format of the financial statements. The book focusses on each area of the financial statement in turn and explains how they are treated by FRS 102 as opposed to the existing UK GAAP. There are chapters covering various areas such as leases, revenue, grants, share based payments and impairment of assets. The final chapter gives some guidance on the processes that need to be considered as businesses make the transition from the existing set of standards to FRS 102. The book will contain 30 chapters covering the following topics: FRS 100/FRS101Scope, Concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors;Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipmentIntangible assets other than goodwill; business combinations and goodwillLeases; provisions and contingencies; revenue; grants, borrowing costsShare based payment; impairment of assets; employees benefits; income taxForeign currency translation; hyperinflation; events after the end of the reporting period; related party disclosuresService concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactionsTransition to FRS 102We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with UK GAAP. To get started finding UK GAAP, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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UK GAAP

UK GAAP

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