Details

UK GAAP 2019


UK GAAP 2019

Generally Accepted Accounting Practice under UK and Irish GAAP
1. Aufl.

von: Ernst & Young LLP

96,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 11.02.2019
ISBN/EAN: 9781119558323
Sprache: englisch
Anzahl Seiten: 1968

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Beschreibungen

<p>UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:</p> <ul><li><b>FRS 100: </b>Application of Financial Reporting Requirements</li> <li><b>FRS 101: </b>Reduced Disclosure Framework — Disclosure exemptions from EU-adopted IFRS for qualifying entities</li> <li><b>FRS 102: </b>The Financial Reporting Standard applicable in the UK and Republic of Ireland</li> <li><b>FRS 103: </b>Insurance Contracts</li> <li><b>FRS 104:</b> Interim Financial Reporting</li></ul> <p>This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. <p>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. <p>Also available is International GAAP<sup>®</sup> 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.
<p>List of chapters</p> <p>1 FRS 100 – Application of financial reporting requirements 1</p> <p>2 FRS 101 – Reduced disclosure framework 57</p> <p>3 Scope of FRS 102 111</p> <p>4 Concepts and pervasive principles 147</p> <p>5 FRS 102 – Small entities 167</p> <p>6 Presentation of financial statements 285</p> <p>7 Statement of cash flows 487</p> <p>8 Consolidated and separate financial statements 509</p> <p>9 Accounting policies, estimates and errors 587</p> <p>10 Financial instruments 603</p> <p>11 Inventories 723</p> <p>12 Investments in associates 743</p> <p>13 Investments in joint ventures 781</p> <p>14 Investment property 811</p> <p>15 Property, plant and equipment 839</p> <p>16 Intangible assets other than goodwill 885</p> <p>17 Business combinations and good will 919</p> <p>18 Leases 1015</p> <p>19 Provisions and contingencies 1075</p> <p>20 Revenue 1121</p> <p>21 Government grants 1167</p> <p>22 Borrowing costs 1181</p> <p>23 Share-based payment 1207</p> <p>24 Impairment of assets 1365</p> <p>25 Employee benefits 1411</p> <p>26 Income tax ...... 1455</p> <p>27 Foreign currency translation 1521</p> <p>28 Hyperinflation 1557</p> <p>29 Events after the end of the reporting period 1565</p> <p>30 Related party disclosures 1577</p> <p>31 Specialised activities 1599</p> <p>32 Transition to FRS 102 1637</p> <p>33 FRS 103 – Insurance contracts 1727</p> <p>34 FRS 104 – Interim financial reporting 1843</p> <p>Index of standards index 1</p>
<b>Ernst & Young</b> is a global leader in professional services with some 114,000 people based in 140 countries. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their clients. By connecting their people's talents, Ernst & Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions.<br /><b>The International Financial Reporting Group</b> of Ernst & Young includes financial reporting specialists from throughout the world.
<p>UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:</p> <ul><li><b>FRS 100: </b>Application of Financial Reporting Requirements</li> <li><b>FRS 101: </b>Reduced Disclosure Framework — Disclosure exemptions from EU-adopted IFRS for qualifying entities</li> <li><b>FRS 102: </b>The Financial Reporting Standard applicable in the UK and Republic of Ireland</li> <li><b>FRS 103: </b>Insurance Contracts</li> <li><b>FRS 104:</b> Interim Financial Reporting</li></ul> <p>This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. <p>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. <p>Also available is International GAAP<sup>®</sup> 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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