LEADER 06562nam 2200565 450 001 9910135015903321 005 20170919192037.0 010 $a1-119-13277-0 010 $a1-119-13276-2 010 $a1-119-28339-6 035 $a(CKB)4330000000009943 035 $a(EBL)4669117 035 $a(MiAaPQ)EBC4669117 035 $a(EXLCZ)994330000000009943 100 $a20160914h20162016 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aUK GAAP financial statement disclosures manual /$fSteven Collings 210 1$aChichester, England :$cWiley,$d2016. 210 4$dİ2016 215 $a1 online resource (531 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-119-13275-4 327 $aUK GAAP Financial Statement Disclosures Manual; Contents; Foreword; Preface; Acknowledgements; About the Author; 1: The Structure of UK GAAP; Introduction; FRS 102 the Financial Reporting Standard Applicable in the UK and Republic of Ireland; The EU Accounting Directive; Response by the Financial Reporting Council; The Structure of 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 (September 2015); FRS 103 Insurance Contracts 327 $aFRS 104 Interim Financial ReportingFRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime; Key Points; 2: Interaction of the Companies Act 2006; Introduction; Part 15 of the Companies Act 2006; Companies Subject to Audit: Part 16 of the Companies Act 2006; Other Applicable Provisions of the Companies Act 2006; Statutory Formats of the Financial Statements; Micro-entity statutory formats; Abridged and Adapted Financial Statements; Abridged financial statements; Adapted financial statements; The True and Fair Concept; True and fair in the context of small companies 327 $aTrue and fair concept in the context of micro-entitiesKey Points; 3: The Directors' Report and Strategic Report; Introduction; Directors' Report for Small Companies; Principal activity; Strategic report; Dividends; Directors holding office during the year; Directors' shareholdings in the business; Content of the Directors' Report; Recommended dividend; Other matters; Statement of directors' responsibilities; Disclosure of information to the auditors; Strategic Report; Materiality; Placement of information within the annual report; The communication principles 327 $aContent elements of the strategic reportAchieving a 'good' strategic report; Summary of the legislative requirements; Approval of the Directors' Report; Integrated reporting; Key Points; 4: The Income Statement/Statement of Comprehensive Income; Introduction; Formats for the Income Statement (Profit and Loss Account); Format 1 profit and loss account layout; Format 2 profit and loss account layout; Total Comprehensive Income; Single-statement approach; Dual-statement approach; Presentation of Items in the Profit and Loss Account; Operating Profit; Exceptional and Material Items 327 $aExpenses by natureExpenses by function; Discontinued Operations; Abridged Profit and Loss Accounts; Adapted Profit and Loss Accounts; Micro-Entities; Profit and loss account; IAS 1 Presentation of Financial Statements; Other comprehensive income; Information to be presented on the face of the income statement; Expenses by nature and function; Discontinued operations; Key Points; 5: Statement of Financial Position (Balance Sheet); Introduction; Formats Permitted by the Companies Act 2006; Format 1 balance sheet; Format 2 balance sheet; Notes to the balance sheet formats; Presentation of Assets 327 $aInvestments 330 $a"A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach"--$cProvided by publisher. 330 $a"UK GAAP Financial Statement Disclosure Manual offers up-to-date and practical, real-life examples of the disclosure requirements needed to ensure compliance with UK GAAP and companies' legislation"--$cProvided by publisher. 410 0$aWiley Regulatory Reporting 606 $aAccounting$xStandards$zGreat Britain 606 $aFinancial statements$xStandards$zGreat Britain 608 $aElectronic books. 615 0$aAccounting$xStandards 615 0$aFinancial statements$xStandards 676 $a657.021841 700 $aCollings$b Steve$0982876 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910135015903321 996 $aUK GAAP financial statement disclosures manual$92251613 997 $aUNINA