UK GAAP : generally accepted accounting practice in the United Kingdom
Author(s)
Bibliographic Information
UK GAAP : generally accepted accounting practice in the United Kingdom
Macmillan, 1997
5th ed
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all the legal and accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Table of Contents
The Development of UK GAAP - The Quest for a Conceptual Framework for Financial Reporting - Revenue Recognition - Corporate Governance - Consolidated Accounts - Business Combinations and Disposals - Associates and Joint Ventures - Foreign Currencies - Fixed Assets and Depreciation/Investment Properties - Investments - Research and Development - Capitalisation of Borrowing Costs - Stocks and Long Term Contracts - Capital Instruments - Off-balance Sheet Transactions - Financial Instruments - Leases and Hire Purchase Contracts - Government Grants - Segmental Reporting - Pension Costs - Taxation - Reporting Financial Performance - Earnings Per Share - Post Balance Sheet Events - Contingencies - Provisions - Cash Flow Statements - Related Parties - Directors' and Officers' Loans and Transactions - Directors' Remuneration - Interim Accounts - Appendix: Specimen Financial Statements - Index of Extracts from Accounts - Index of Statutes and Standards - Index
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