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1. |
Record Nr. |
UNISA996393747503316 |
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Autore |
Norden John <1548-1625?> |
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Titolo |
The surueyors dialogue [[electronic resource] ] : very profitable for all men to peruse, but especially for all gentlemen, or any other farmar, or husbandman, that shall either haue occasion, or be willing to buy or sell lands: as in the ready and perfect surueying of them, with the manner and methode of keeping a court of suruey with many excellent rules, and familiar tables to that purpose. As also, the true and right vse of the manuring of grounds, or occupation thereof, as well in the Lords, as in the tenants: being the true facultie of surueying of all manner of lands and tenements, &c. Now newly imprinted. And by the same author inlarged, and a sixt booke newly added, of a familiar and pleasant conference, betweene a purchacer, and a surueyor of lands; of the true vse of both, being very needfull for all such as are to purchase lands, vvhether it be in fee simple, or othervvise by lease. Diuided into sixe bookes by I.N |
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Pubbl/distr/stampa |
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London, : printed by W.S. for I. Busby, and are to be sold at his shop in Saint Dunstanes Church yard in Fleetstreet, 1610 |
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Descrizione fisica |
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[16], 120 [i.e. 220], [2] p |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Problems with pagination throughout document. |
Dedication signed: Io. Norden. |
Pages 219 and 220 misnumbered 119 and 120. |
With a final errata leaf. |
Reproduction of original in the Folger Shakespeare Library. |
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2. |
Record Nr. |
UNINA9910830230903321 |
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Autore |
Collings Steven |
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Titolo |
Interpretation and Application of UK GAAP [[electronic resource] ] : For Accounting Periods Commencing On or After 1 January 2015 |
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Pubbl/distr/stampa |
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ISBN |
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1-119-05294-7 |
1-118-81926-8 |
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Descrizione fisica |
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1 online resource (547 p.) |
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Collana |
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Wiley Regulatory Reporting |
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Disciplina |
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Soggetti |
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Accounting -- Standards -- United States |
Accounting |
Business |
Commerce |
Business & Economics |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di contenuto |
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Cover; Title Page; Copyright; Contents; About the Author; Foreword; Preface; Acknowledgements; Introduction; Introduction; History of the UK and Republic of Ireland Standard-Setting Body; Issuance of the New UK GAAP; Structure of the New UK GAAP; FRS 100 Application of Financial Reporting Requirements; FRS 101 Reduced Disclosure Framework; FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland; Smaller Companies and the Financial Reporting Standard for Smaller Entities; Format 1 balance sheet; Format 2 balance sheet; Liabilities:; Profit and loss account: |
Notes to the micro-entity's financial statementsChapter 1 General Requirements of the Companies Act 2006; Introduction; Accounting Requirements under the Companies Act 2006; Thresholds for small and medium-sized companies and groups; Financial statement content; Format 1 profit and loss account; Format 2 profit and loss account; Format 3 profit and loss account; Format 4 profit and loss account; True and Fair and Adequate Accounting Records; Retention of accounting records; International Financial Reporting Standards; Smaller companies and IFRS; List of current IFRS and IAS in extant |
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Generally Accepted Accounting PracticeSubstance of Transactions; Risks; Rewards; Directors' Reports; Strategic reports; Content of the strategic report; Group Accounts; Approval of Financial Statements; Interaction of FRS 102 Terminology with Companies Act 2006 Terminology; Micro-Entities Legislation; Balance sheet - Format 1; Balance sheet - Format; Notes to the financial statements; Chapter 2 The Statutory Audit Requirement and Accounting Principles; Introduction; The Statutory Audit Requirement; The Reform of Audit in 2012 and the Implications; The Concepts and Pervasive Principles |
Objective of financial statementsQualitative characteristics; Understandability; Relevance; Materiality; Reliability; Substance over form; Prudence; Completeness; Comparability; Timeliness; Balance between benefit and cost; The Financial Statement Elements and the Recognition and Measurement of the Elements; Assets; Liabilities; Legal obligation; Constructive obligation; Equity; Income; Income from revenue; Income from gains; Expenses; Expenses that arise in the ordinary course of business; Losses; Recognition and measurement of assets, liabilities, income and expenses |
Recognition and measurement of assetsRecognition and measurement of liabilities; Offsetting assets and liabilities; Chapter 3 The Primary Financial Statements and Disclosure Notes; Introduction; Presentation of Financial Statements Fair Presentation; Compliance with FRS 102; Frequency and Consistency; Complete Set; Statement of Financial Position; Long-term debtors; Long-term creditors; Share capital; Disposal of asset(s) or disposal group(s); Statement of Comprehensive Income and the Income Statement; Single-statement approach; Two-statement approach; Operating profit |
Other issues relevant to the income statement/statement of comprehensive income |
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Sommario/riassunto |
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Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday applicati |
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