UK GAAP 2017
eBook - PDF

UK GAAP 2017

Generally Accepted Accounting Practice under UK and Irish GAAP

,
  1. English
  2. PDF
  3. Available on iOS & Android
eBook - PDF

UK GAAP 2017

Generally Accepted Accounting Practice under UK and Irish GAAP

,

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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Information

Publisher
Wiley
Year
2017
Print ISBN
9781119376903
eBook ISBN
9781119376910
Edition
1

Table of contents

  1. Cover
  2. Title Page
  3. Copyright
  4. About this book
  5. Preface
  6. Lists of chapters
  7. References and abbreviations
  8. Authoritative literature
  9. Chapter 1 FRS 100 – Application of financial reporting requirements
  10. Chapter 2 FRS 101 – Reduced disclosure framework
  11. Chapter 3 Scope of FRS 102
  12. Chapter 4 Concepts and pervasive principles
  13. Chapter 5 FRS 102 – Small entities
  14. Chapter 6 Presentation of financial statements
  15. Chapter 7 Statement of cash flows
  16. Chapter 8 Consolidated and separate financial statements
  17. Chapter 9 Accounting policies, estimates and errors
  18. Chapter 10 Financial instruments
  19. Chapter 11 Inventories
  20. Chapter 12 Investments in associates
  21. Chapter 13 Investments in joint ventures
  22. Chapter 14 Investment property
  23. Chapter 15 Property, plant and equipment
  24. Chapter 16 Intangible assets other than goodwill
  25. Chapter 17 Business combinations and goodwill
  26. Chapter 18 Leases
  27. Chapter 19 Provisions and contingencies
  28. Chapter 20 Revenue
  29. Chapter 21 Government grants
  30. Chapter 22 Borrowing costs
  31. Chapter 23 Share-based payment
  32. Chapter 24 Impairment of assets
  33. Chapter 25 Employee benefits
  34. Chapter 26 Income tax
  35. Chapter 27 Foreign currency translation
  36. Chapter 28 Hyperinflation
  37. Chapter 29 Events after the end of the reporting period
  38. Chapter 30 Related party disclosures
  39. Chapter 31 Specialised activities
  40. Chapter 32 Transition to FRS 102
  41. Chapter 33 FRS 103 – Insurance contracts
  42. Chapter 34 FRS 104 – Interim financial reporting
  43. Index of standards
  44. Index