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About this book
The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice.
UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include:
- The scope of UK GAAP; 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 equipment
- Intangible assets other than goodwill; business combinations and goodwill
- Leases; provisions and contingencies; revenue; grants, borrowing costs
- Share based payment; impairment of assets; employees benefits; income tax
- Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures
- Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions
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Yes, you can access UK GAAP 2017 by in PDF and/or ePUB format, as well as other popular books in Business & Accounting Standards. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Cover
- Title Page
- Copyright
- About this book
- Preface
- Lists of chapters
- References and abbreviations
- Authoritative literature
- Chapter 1 FRS 100 β Application of financial reporting requirements
- Chapter 2 FRS 101 β Reduced disclosure framework
- Chapter 3 Scope of FRS 102
- Chapter 4 Concepts and pervasive principles
- Chapter 5 FRS 102 β Small entities
- Chapter 6 Presentation of financial statements
- Chapter 7 Statement of cash flows
- Chapter 8 Consolidated and separate financial statements
- Chapter 9 Accounting policies, estimates and errors
- Chapter 10 Financial instruments
- Chapter 11 Inventories
- Chapter 12 Investments in associates
- Chapter 13 Investments in joint ventures
- Chapter 14 Investment property
- Chapter 15 Property, plant and equipment
- Chapter 16 Intangible assets other than goodwill
- Chapter 17 Business combinations and goodwill
- Chapter 18 Leases
- Chapter 19 Provisions and contingencies
- Chapter 20 Revenue
- Chapter 21 Government grants
- Chapter 22 Borrowing costs
- Chapter 23 Share-based payment
- Chapter 24 Impairment of assets
- Chapter 25 Employee benefits
- Chapter 26 Income tax
- Chapter 27 Foreign currency translation
- Chapter 28 Hyperinflation
- Chapter 29 Events after the end of the reporting period
- Chapter 30 Related party disclosures
- Chapter 31 Specialised activities
- Chapter 32 Transition to FRS 102
- Chapter 33 FRS 103 β Insurance contracts
- Chapter 34 FRS 104 β Interim financial reporting
- Index of standards
- Index