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UK GAAP for Business and Practice
About this book
UK companies other than those listed on the full market or AIM will be permitted to continue using UK GAAP for several years to come. The Accounting Standards Board recently announced that it was re-considering its strategy for converging UK GAAP with IFRS. The UK Government has also brought in many company law changes in the past two years. Never in the history of financial reporting has the pace of change been so rapid. This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes:• An Executive summary of recent developments;• UITF Abstract 40 on Revenue recognition;• Financial Reporting Standard for Smaller Entities (effective January 2005);• The latest convergence developments, including summaries of comparison of UK GAAP with IFRS;• Financial instruments (FRS 25 and 26);• Events after the balance sheet date (FRS 21);• A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005;• Overview of reporting requirements for listed companies.New features within the book include:• Frequently Asked Questions at the end of most chapters.• Each chapter concludes with a concise summary of relevant IFRS requirements.• References to relevant websites.The book also includes summaries of current standards and key implementation dates.[This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice]*Practical, concise reference *Worked examples *Checklists *Chapter "what-if" scenarios *Fully updated to cover convergence of GAAP/IAS/IFRS
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Yes, you can access UK GAAP for Business and Practice by Paul Gee in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- front cover
- copyright
- front matter
- Acknowledgements
- table of contents
- Executive Summary 2005
- The UK Regulatory Framework
- Accounting Policies and Estimation Techniques
- Profit and Loss Account, Statement of Total Recognized Gains and Losses (STRGL) and Balance Sheet
- Cash Flow Statements
- Reporting the Substance of Transactions
- Converging UK GAAP with IFRS
- Revenue Recognition
- Employee Benefits
- Share-based Payment
- Taxation Including Deferred Tax
- Tangible Fixed Assets, Including Impairment
- Intangible Fixed Assets, Including Goodwill
- Hire Purchase and Leasing
- Current Assets
- Loans, Provisions, Contingencies and Commitments
- Financial Instruments
- Shareholders' Funds and Dividends
- Related Party Transactions
- Events after the Balance Sheet Date
- Segmental Reporting
- Accounting for Smaller Companies
- Listed Company Reporting
- Limited Liability Partnerships
- Accounting for Subsidiary Undertakings
- Acquisition Accounting, Fair Values and Business Disposals
- Associates and Joint Ventures
- Accounting for Overseas Operations
- Converging UK GAAP with IFRS - the Road Ahead
- back matter
- Implementation Dates for Unlisted Companies
- UK GAAP Status Report as at 31 January 2006
- Extant IASs and IFRSs: Status Report as at 31 January 2006
- Useful Website Addresses
- Index