UK GAAP 2017

ebook ∣ Generally Accepted Accounting Practice Under UK and Irish GAAP

By Ernst & Young LLP

Format

ebook

ISBN

9781119376903

Author

Ernst & Young LLP

Publisher

Wiley

Release

17 February 2017

Subjects

Business Nonfiction Economics

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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