LEADER 05475nam 22006733u 450 001 9910830230903321 005 20230807213954.0 010 $a1-119-05294-7 010 $a1-118-81926-8 035 $a(CKB)3710000000373645 035 $a(EBL)1895624 035 $a(SSID)ssj0001562483 035 $a(PQKBManifestationID)16208660 035 $a(PQKBTitleCode)TC0001562483 035 $a(PQKBWorkID)14835399 035 $a(PQKB)11653168 035 $a(MiAaPQ)EBC1895624 035 $a(EXLCZ)993710000000373645 100 $a20150316d2015|||| u|| | 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aInterpretation and Application of UK GAAP$b[electronic resource] $eFor Accounting Periods Commencing On or After 1 January 2015 210 $aHoboken $cWiley$d2015 215 $a1 online resource (547 p.) 225 1 $aWiley Regulatory Reporting 300 $aDescription based upon print version of record. 311 $a1-118-81927-6 327 $aCover; 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: 327 $aNotes 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 327 $aGenerally 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 327 $aObjective 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 327 $aRecognition 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 327 $aOther issues relevant to the income statement/statement of comprehensive income 330 $aGet up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday applicati 410 0$aWiley Regulatory Reporting 606 $aAccounting -- Standards -- United States 606 $aAccounting 606 $aBusiness 606 $aAccounting$2HILCC 606 $aCommerce$2HILCC 606 $aBusiness & Economics$2HILCC 615 4$aAccounting -- Standards -- United States. 615 4$aAccounting. 615 4$aBusiness. 615 7$aAccounting 615 7$aCommerce 615 7$aBusiness & Economics 676 $a657.10923478 700 $aCollings$b Steven$01638513 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910830230903321 996 $aInterpretation and Application of UK GAAP$93980997 997 $aUNINA LEADER 02281nam 2200589 450 001 9910818634303321 005 20230126210902.0 010 $a1-59332-738-2 035 $a(CKB)2670000000421785 035 $a(SSID)ssj0001001977 035 $a(PQKBManifestationID)12458300 035 $a(PQKBTitleCode)TC0001001977 035 $a(PQKBWorkID)10995901 035 $a(PQKB)10740503 035 $a(MiAaPQ)EBC1389273 035 $a(Au-PeEL)EBL1389273 035 $a(CaPaEBR)ebr10757386 035 $a(OCoLC)861529541 035 $a(EXLCZ)992670000000421785 100 $a20130801d2014 uy| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aImmigrants and crime in the new destinations /$fVincent A. Ferraro 210 1$aEl Paso :$cLFB Scholarly Publishing LLC,$d2014. 215 $a1 online resource (246 pages) 225 1 $aThe new Americans : recent immigration and American society 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a1-59332-699-8 320 $aIncludes bibliographical references and index. 327 $aMaking sense of immigration -- Divergent perspectives: social disorganization and segmented assimilation -- Framing the immigration-crime question -- Are new Americans really new criminals? the relationship between crime and immigration -- New neighbors or new targets? Anti-immigrant hate crime -- Conclusions. 410 0$aNew Americans (LFB Scholarly Publishing LLC) 606 $aNoncitizen criminals$zUnited States 606 $aImmigrants$xCrimes against$zUnited States 606 $aImmigrants$zUnited States$xSocial conditions 606 $aCrime$zUnited States$xSociological aspects 607 $aUnited States$xEmigration and immigration$xSocial aspects 615 0$aNoncitizen criminals 615 0$aImmigrants$xCrimes against 615 0$aImmigrants$xSocial conditions. 615 0$aCrime$xSociological aspects. 676 $a364.3086/9120973 700 $aFerraro$b Vincent A.$f1981-$01692173 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910818634303321 996 $aImmigrants and crime in the new destinations$94069049 997 $aUNINA