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Author | : Ernst & Young LLP |
Publisher | : John Wiley & Sons |
Total Pages | : 611 |
Release | : 2015-12-14 |
Genre | : Business & Economics |
ISBN | : 1119244358 |
Download New UK GAAP Supplement 2016 Book in PDF, ePub and Kindle
New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
Author | : Ernst & Young LLP |
Publisher | : John Wiley & Sons |
Total Pages | : 508 |
Release | : 2015-12-14 |
Genre | : Business & Economics |
ISBN | : 1119244307 |
Download New UK GAAP Supplement 2016 Book in PDF, ePub and Kindle
New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
Author | : Ernst & Young LLP |
Publisher | : Wiley |
Total Pages | : 0 |
Release | : 2016-02-23 |
Genre | : Business & Economics |
ISBN | : 9781119244318 |
Download New UK GAAP Supplement 2016 Book in PDF, ePub and Kindle
New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
Author | : Larissa Connor |
Publisher | : |
Total Pages | : |
Release | : 2016 |
Genre | : |
ISBN | : |
Download New UK GAAP Supplement 2016 Book in PDF, ePub and Kindle
Author | : Ernst & Young LLP |
Publisher | : John Wiley & Sons |
Total Pages | : 1945 |
Release | : 2017-03-06 |
Genre | : Business & Economics |
ISBN | : 1119376912 |
Download UK GAAP 2017 Book in PDF, ePub and Kindle
The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions
Author | : |
Publisher | : A&C Black |
Total Pages | : 1187 |
Release | : 2013-01-01 |
Genre | : Accounting |
ISBN | : 1780434162 |
Download Manual of Accounting - New UK GAAP Book in PDF, ePub and Kindle
Manual of Accounting - New UK GAAP addresses the requirements of FRS 102 which is the new UK GAAP and will be adopted by all companies not wanting to move to IFRS and who are too large to implement the Financial Reporting Standard for Smaller Entities which in 2015 can be applied by companies with a turnover of .6,500,000 per year and a balance sheet of .3,260,000 per year.
Author | : Paul Gee |
Publisher | : Elsevier |
Total Pages | : 513 |
Release | : 2006-04-10 |
Genre | : Business & Economics |
ISBN | : 0080461743 |
Download UK GAAP for Business and Practice Book in PDF, ePub and Kindle
UK companies other than those listed on the full market or AIM will be permitted to continue using UK GAAP for several years to come. The Accounting Standards Board recently announced that it was re-considering its strategy for converging UK GAAP with IFRS. The UK Government has also brought in many company law changes in the past two years. Never in the history of financial reporting has the pace of change been so rapid. This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes:• An Executive summary of recent developments;• UITF Abstract 40 on Revenue recognition;• Financial Reporting Standard for Smaller Entities (effective January 2005);• The latest convergence developments, including summaries of comparison of UK GAAP with IFRS;• Financial instruments (FRS 25 and 26);• Events after the balance sheet date (FRS 21);• A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005;• Overview of reporting requirements for listed companies.New features within the book include:• Frequently Asked Questions at the end of most chapters.• Each chapter concludes with a concise summary of relevant IFRS requirements.• References to relevant websites.The book also includes summaries of current standards and key implementation dates.[This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice] *Practical, concise reference *Worked examples *Checklists *Chapter "what-if" scenarios *Fully updated to cover convergence of GAAP/IAS/IFRS
Author | : Ernst & Young (Firm) |
Publisher | : |
Total Pages | : 152 |
Release | : 2001 |
Genre | : Accounting |
ISBN | : |
Download UK GAAP Supplement Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 52 |
Release | : 2000 |
Genre | : |
ISBN | : |
Download UK GAAP Supplement : FRS 16 - Current Tax Book in PDF, ePub and Kindle
The booklet outlines the requirements of accounting standard FRS 16 and explains how they may effect companies in practice. The main impact of FRS 16 is that incoming UK dividends must no longer be grossed up by the tax credit, which is now largely notional following the abolition of advacne corporation tax.
Author | : Ernst & Young |
Publisher | : |
Total Pages | : 115 |
Release | : 2001 |
Genre | : Accounting |
ISBN | : |
Download UK GAAP Supplement Book in PDF, ePub and Kindle