Financial reporting for unlisted companies in the UK and Republic of Ireland
著者
書誌事項
Financial reporting for unlisted companies in the UK and Republic of Ireland
Bloomsbury Professional, c2014
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注記
Includes index
内容説明・目次
内容説明
This important title guides practitioners through their first implementation of FRSs, 100, 101 and 102. Under these standards, introduced in early 2013, many small to medium sized businesses will be preparing their financial statements under a fundamentally set of rules as the current UK GAAP framework will be withdrawn when the new standards take effect in 2015.
The book focuses on explaining the key areas of change for practitioners to focus on and clear guidance on how the new standards should be implemented. This is backed up with extensive examples, sample policy wordings and the use of sample disclosures in each chapter.
Unlike some other publications, this title focuses specifically on the areas financial reporting most likely to be encountered by companies who can be classified as falling within the scope of the new standard.
Readers will benefit from the approach taken by the authors who have years of combined experience writing for and training in this market.
Contents includes:
Introduction and Basic Concepts;
Financial Statements;
Accounting for Assets;
Accounting for Liabilities;
Accounting for Revenue and Equity;
Consolidations;
Financial Instruments;
Disclosures.
目次
Chapter 1 - The development of FRS 102
Chapter 2 - The concepts and pervasive principles
Chapter 3 - Accounting policies, estimates and errors
Chapter 4 - The differences between FRS 102 and the previous UK GAAP
Chapter 5 - Events after the reporting period
Chapter 6 - Related party disclosures
Chapter 7 - Financial statement presentation
Chapter 8 - Statement of financial position (Balance sheet)
Chapter 9 - Statement of income and income statement
Chapter 10 - Statement of changes in equity and Statement of changes in retained earnings
Chapter 11 - Statement of cash flows
Chapter 12 - Property, plant and equipment
Chapter 13 - Investment property
Chapter 14 - Intangible assets other than goodwill
Chapter 15 - Leases
Chapter 16 - Agriculture
Chapter 17 - Borrowing costs
Chapter 18 - Impairment of assets
Chapter 19 - Inventories
Chapter 20 - Construction contracts
Chapter 21 - Sale and leaseback transactions
Chapter 22 - Provisions and contingencies
Chapter 23 - Employee benefits
Chapter 24 - Grants
Chapter 25 - Taxation
Chapter 26 - Revenue recognition
Chapter 27 - Share capital and equity
Chapter 28 - Share-based payment
Chapter 29 - Consolidated and separate financial statements
Chapter 30 - Business combinations and goodwill
Chapter 31 - Associates and joint ventures
Chapter 32 - Foreign currency translation
Chapter 33 - Assets held for sale and discontinued operations
Chapter 34 - Reduced disclosures for subsidiaries and parent companies
Chapter 35 - Financial instruments - Introduction
Chapter 36 - Accounting for basic financial instruments
Chapter 37 - More complex financial instruments
Chapter 38 - Financial instruments, the hedge accounting option
Chapter 39 - First-time adoption of FRS 102
Chapter 40 - Specialised activities and other entities
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