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A Practical Guide to UK Accounting and Auditing Standards

Autor Steve Collings
en Limba Engleză Paperback – 27 iun 2018
Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements.The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements.The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 - ISA (UK) 805, including June 2016 revisions and July 2017 updates)
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Specificații

ISBN-13: 9781526503312
ISBN-10: 152650331X
Pagini: 1600
Dimensiuni: 156 x 234 x 56 mm
Greutate: 0.37 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom

Caracteristici

Including many clearly laid-out examples, this book has a very numerical (rather than theoretical) feel, which will help those applying the new standards for the first time to understand the differences in terminology, recognition and measurement

Notă biografică

Steve Collings FMAAT, FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd and a member of the UK GAAP Technical Advisory Group at the Financial Reporting Council. He regularly lectures on financial reporting and auditing issues and has written extensively for the small to medium-sized firm market. He specialises in financial reporting, auditing and Solicitors Accounts Rules.

Cuprins

PrefaceTable of Statutes, Statutory Instruments and Other GuidanceTable of ExamplesChapter 1 The Companies Act 2006 and UK Generally Accepted Accounting PracticeChapter 2 Concepts and Pervasive PrinciplesChapter 3 Presentation and Content of Financial StatementsChapter 4 Consolidated and Separate Financial StatementsChapter 5 Accounting Policies, Estimates and ErrorsChapter 6 Financial InstrumentsChapter 7 InventoriesChapter 8 InvestmentsChapter 9 Investment PropertyChapter 10 Property, Plant and EquipmentChapter 11 Intangible Assets other than GoodwillChapter 12 Business CombinationsChapter 13 LeasesChapter 14 Provisions and ContingenciesChapter 15 Liabilities and EquityChapter 16 RevenueChapter 17 Government GrantsChapter 18 Borrowing CostsChapter 19 Share-based PaymentChapter 20 Impairment of AssetsChapter 21 Employee BenefitsChapter 22 TaxationChapter 23 Foreign CurrencyChapter 24 Events after the End of the Reporting PeriodChapter 25 Related PartiesChapter 26 Specialised ActivitiesChapter 27 Financial Reporting for Micro-entitiesChapter 28 The Ethical StandardChapter 29 Responsibilities and Audit PlanningChapter 30 Auditor's Response to Risk and Using the Work of OthersChapter 31 Audit EvidenceChapter 32 Completing the Audit and ReportingIndex