UK GAAP 2019
eBook - ePub

UK GAAP 2019

Generally Accepted Accounting Practice under UK and Irish GAAP

,
  1. English
  2. ePUB (mobile friendly)
  3. Available on iOS & Android
eBook - ePub

UK GAAP 2019

Generally Accepted Accounting Practice under UK and Irish GAAP

,

About this book

UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:

  • FRS 100: Application of Financial Reporting Requirements
  • FRS 101: Reduced Disclosure Framework — Disclosure exemptions from EU-adopted IFRS for qualifying entities
  • FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland
  • FRS 103: Insurance Contracts
  • FRS 104: Interim Financial Reporting

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP ® 2019 — a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.

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Information

Publisher
Wiley
Year
2019
Print ISBN
9781119558262
eBook ISBN
9781119558347

Table of contents

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