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UK GAAP 2019
Generally Accepted Accounting Practice under UK and Irish GAAP
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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 â 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 Âź 2019 â 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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Table of contents
- Cover
- About this book
- Preface
- Table of Contents
- References and abbreviations
- Authoritative literature
- Chapter 1: FRS 100 â Application of financial reporting requirements
- Chapter 2: FRS 101 â Reduced disclosure framework
- Chapter 3: Scope of FRS 102
- Chapter 4: Concepts and pervasive principles
- Chapter 5: FRS 102 â 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: Shareâbased 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 â Insurance contracts
- Chapter 34: FRS 104 â Interim financial reporting
- Index of standards
- Advertisement Page
- End User License Agreement