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Frequently asked questions in IFRS / / Steven Collings
| Frequently asked questions in IFRS / / Steven Collings |
| Autore | Collings Steve |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | West Sussex, U.K., : Wiley, 2013 |
| Descrizione fisica | 1 online resource (xix, 396 pages) : illustrations |
| Disciplina | 657.30218 |
| Collana | Gale eBooks |
| Soggetto topico | International business enterprises - Accounting - Standards |
| ISBN |
1-119-20827-0
1-119-96067-3 1-299-24177-8 1-118-45424-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction-What is IFRS?; What exactly is IFRS?; Chapter 1 What is the Role of the International Accounting Standards Board (IASB)?; What exactly does the IASB do and what are its objectives?; Answer; Chapter 2 Frequently Asked Questions; 1.What is the Conceptual Framework?; Answer; 2.What are the qualitative characteristics of financial statements?; Answer; 3. What are the elements of the financial statements?; Answer
4. Can you change accounting policies and, if so, how do you do it?Answer; 5.What are accounting estimates and how are these accounted for?; Answer; 6.What is defined as current and non-current under IFRS?; Answer; 7.What happens when an entity adopts IFRS for the first time?; Answer; 8. What happens when one company acquires another company?; Answer; 9.What are step acquisitions?; Answer; 10.What are deemed disposals in business combinations?; Answer; 11.Why are consolidated financial statements prepared and how do these differ from separate financial statements?; Answer 12.How is an associate defined under IFRS?Answer; 13.How do you account for an associate under IFRS?; Answer; 14.What are joint arrangements and joint ventures?; Answer; 15.How do you account for a joint venture under IFRS?; Answer; 16.How does an entity deal with exchange rate differences?; Answer; 17.How and when does an entity recognize a non-current tangible asset?; Answer; 18. What is the accounting treatment for non-current assets held for sale?; Answer; 19.Can internally generated goodwill be recognized on the statement of financial position?; Answer 20.What are intangible non-current assets, other than goodwill?Answer; 21.How does an entity deal with investment property in the statement of financial position?; Answer; 22.What is an impairment test?; Answer; 23. How does an entity account for borrowing costs (interest) incurred whilst constructing an asset?; Answer; 24.What is the difference between a revaluation of property, plant and equipment, and the revaluation model for investment property?; Answer; 25.What distinguishes whether an asset to be disposed of is classified as held for sale?; Answer 26.What are the accounting principles under IFRS for inventories?Answer; 27. If a company enters into construction contracts, how does it account for these?; Answer; 28. What are the rules where leases are concerned?; Answer; 29.Are there any changes planned for lease accounting?; Answer; 30.When a company receives a government grant, how does it account for this?; Answer; 31. What are the different categories of revenue under IFRS and how do they differ from gains?; Answer; 32. How does a company recognize revenue in its income statement/statement of profit or loss?; Answer 33. What is the difference between current and deferred tax? |
| Record Nr. | UNINA-9910139235703321 |
Collings Steve
|
||
| West Sussex, U.K., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Frequently asked questions in IFRS / / Steven Collings
| Frequently asked questions in IFRS / / Steven Collings |
| Autore | Collings Steve |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | West Sussex, U.K., : Wiley, 2013 |
| Descrizione fisica | 1 online resource (xix, 396 pages) : illustrations |
| Disciplina | 657.30218 |
| Collana | Gale eBooks |
| Soggetto topico | International business enterprises - Accounting - Standards |
| ISBN |
1-119-20827-0
1-119-96067-3 1-299-24177-8 1-118-45424-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction-What is IFRS?; What exactly is IFRS?; Chapter 1 What is the Role of the International Accounting Standards Board (IASB)?; What exactly does the IASB do and what are its objectives?; Answer; Chapter 2 Frequently Asked Questions; 1.What is the Conceptual Framework?; Answer; 2.What are the qualitative characteristics of financial statements?; Answer; 3. What are the elements of the financial statements?; Answer
4. Can you change accounting policies and, if so, how do you do it?Answer; 5.What are accounting estimates and how are these accounted for?; Answer; 6.What is defined as current and non-current under IFRS?; Answer; 7.What happens when an entity adopts IFRS for the first time?; Answer; 8. What happens when one company acquires another company?; Answer; 9.What are step acquisitions?; Answer; 10.What are deemed disposals in business combinations?; Answer; 11.Why are consolidated financial statements prepared and how do these differ from separate financial statements?; Answer 12.How is an associate defined under IFRS?Answer; 13.How do you account for an associate under IFRS?; Answer; 14.What are joint arrangements and joint ventures?; Answer; 15.How do you account for a joint venture under IFRS?; Answer; 16.How does an entity deal with exchange rate differences?; Answer; 17.How and when does an entity recognize a non-current tangible asset?; Answer; 18. What is the accounting treatment for non-current assets held for sale?; Answer; 19.Can internally generated goodwill be recognized on the statement of financial position?; Answer 20.What are intangible non-current assets, other than goodwill?Answer; 21.How does an entity deal with investment property in the statement of financial position?; Answer; 22.What is an impairment test?; Answer; 23. How does an entity account for borrowing costs (interest) incurred whilst constructing an asset?; Answer; 24.What is the difference between a revaluation of property, plant and equipment, and the revaluation model for investment property?; Answer; 25.What distinguishes whether an asset to be disposed of is classified as held for sale?; Answer 26.What are the accounting principles under IFRS for inventories?Answer; 27. If a company enters into construction contracts, how does it account for these?; Answer; 28. What are the rules where leases are concerned?; Answer; 29.Are there any changes planned for lease accounting?; Answer; 30.When a company receives a government grant, how does it account for this?; Answer; 31. What are the different categories of revenue under IFRS and how do they differ from gains?; Answer; 32. How does a company recognize revenue in its income statement/statement of profit or loss?; Answer 33. What is the difference between current and deferred tax? |
| Record Nr. | UNINA-9910812616103321 |
|
Collings Steve
|
||
| West Sussex, U.K., : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Frequently asked questions in international standards on auditing / / Steven Collings
| Frequently asked questions in international standards on auditing / / Steven Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (476 p.) |
| Disciplina | 657.45 |
| Soggetto topico | Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-118-93390-7
1-118-76538-9 1-118-76540-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction; Chapter 1 What is the Role of the International Auditing and Assurance Standards Board?; The Clarity Project; Introduction; Objective; Definitions; Requirements; Application and other explanatory material; ISA 260 Communication with Those Charged with Governance; ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management; ISA 450 Evaluation of Misstatements Identified During the Audit; ISA 530 Audit Sampling
ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresISA 550 Related Parties; ISA 570 Going Concern; ISA 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors); ISAs in Issue; Chapter 2 Frequently Asked Questions; Who can be an auditor and sign the auditor's report?; What are the fundamental principles of professional ethics?; Integrity; Objectivity; Professional competence and due care; Confidentiality; Professional behaviour What gives rise to a threat to an auditor's independence and objectivity and how can those threats be managed?Safeguards to reduce threats to an acceptable level; What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?; Conflicts of interest; Are there any rules governing the way in which fees are charged to clients?; Can a professional accountant accept gifts from a client?; What happens if family or close relationships exist between an auditor and the client? What are the overall purpose and main features of an audit?Main features; Is there a difference between an internal auditor and an external auditor?; What is an 'assurance engagement'?; Audit engagement; Review engagement; Planning; Obtaining sufficient appropriate evidence; Reporting; What terms have to be agreed between an auditor and their client?; What are the responsibilities of auditors in relation to fraud?; Responsibilities of the auditor Interaction between ISA 240 and ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its EnvironmentFraudulent financial reporting; Audit procedures in relation to fraud; How do accounting standards interact with the work of an auditor?; Planning; During the audit; Pre-completion stage of the audit; Who inspects the work the auditor does to ensure they are doing it correctly?; Other non-regulatory inspections; Whatare a 'hot' and a 'cold' file review?; Hot review; Cold review Can an auditor prepare the financial statements and then audit them? |
| Record Nr. | UNINA-9910464831303321 |
|
Collings Steve
|
||
| Chichester, England : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Frequently asked questions in ISAs / / Steven Collings
| Frequently asked questions in ISAs / / Steven Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | Chichester, West Sussex : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (xvii, 456 pages) : illustrations (some color) |
| Disciplina | 657.45 |
| Collana | Gale eBooks |
| Soggetto topico | Auditing - Standards |
| ISBN |
1-118-93390-7
1-118-76538-9 1-118-76540-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction; Chapter 1 What is the Role of the International Auditing and Assurance Standards Board?; The Clarity Project; Introduction; Objective; Definitions; Requirements; Application and other explanatory material; ISA 260 Communication with Those Charged with Governance; ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management; ISA 450 Evaluation of Misstatements Identified During the Audit; ISA 530 Audit Sampling
ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresISA 550 Related Parties; ISA 570 Going Concern; ISA 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors); ISAs in Issue; Chapter 2 Frequently Asked Questions; Who can be an auditor and sign the auditor's report?; What are the fundamental principles of professional ethics?; Integrity; Objectivity; Professional competence and due care; Confidentiality; Professional behaviour What gives rise to a threat to an auditor's independence and objectivity and how can those threats be managed?Safeguards to reduce threats to an acceptable level; What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?; Conflicts of interest; Are there any rules governing the way in which fees are charged to clients?; Can a professional accountant accept gifts from a client?; What happens if family or close relationships exist between an auditor and the client? What are the overall purpose and main features of an audit?Main features; Is there a difference between an internal auditor and an external auditor?; What is an 'assurance engagement'?; Audit engagement; Review engagement; Planning; Obtaining sufficient appropriate evidence; Reporting; What terms have to be agreed between an auditor and their client?; What are the responsibilities of auditors in relation to fraud?; Responsibilities of the auditor Interaction between ISA 240 and ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its EnvironmentFraudulent financial reporting; Audit procedures in relation to fraud; How do accounting standards interact with the work of an auditor?; Planning; During the audit; Pre-completion stage of the audit; Who inspects the work the auditor does to ensure they are doing it correctly?; Other non-regulatory inspections; Whatare a 'hot' and a 'cold' file review?; Hot review; Cold review Can an auditor prepare the financial statements and then audit them? |
| Record Nr. | UNINA-9910786410703321 |
|
Collings Steve
|
||
| Chichester, West Sussex : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Frequently asked questions in ISAs / / Steven Collings
| Frequently asked questions in ISAs / / Steven Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | Chichester, West Sussex : , : Wiley, , 2014 |
| Descrizione fisica | 1 online resource (xvii, 456 pages) : illustrations (some color) |
| Disciplina | 657.45 |
| Collana | Gale eBooks |
| Soggetto topico | Auditing - Standards |
| ISBN |
1-118-93390-7
1-118-76538-9 1-118-76540-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction; Chapter 1 What is the Role of the International Auditing and Assurance Standards Board?; The Clarity Project; Introduction; Objective; Definitions; Requirements; Application and other explanatory material; ISA 260 Communication with Those Charged with Governance; ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management; ISA 450 Evaluation of Misstatements Identified During the Audit; ISA 530 Audit Sampling
ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresISA 550 Related Parties; ISA 570 Going Concern; ISA 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors); ISAs in Issue; Chapter 2 Frequently Asked Questions; Who can be an auditor and sign the auditor's report?; What are the fundamental principles of professional ethics?; Integrity; Objectivity; Professional competence and due care; Confidentiality; Professional behaviour What gives rise to a threat to an auditor's independence and objectivity and how can those threats be managed?Safeguards to reduce threats to an acceptable level; What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?; Conflicts of interest; Are there any rules governing the way in which fees are charged to clients?; Can a professional accountant accept gifts from a client?; What happens if family or close relationships exist between an auditor and the client? What are the overall purpose and main features of an audit?Main features; Is there a difference between an internal auditor and an external auditor?; What is an 'assurance engagement'?; Audit engagement; Review engagement; Planning; Obtaining sufficient appropriate evidence; Reporting; What terms have to be agreed between an auditor and their client?; What are the responsibilities of auditors in relation to fraud?; Responsibilities of the auditor Interaction between ISA 240 and ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its EnvironmentFraudulent financial reporting; Audit procedures in relation to fraud; How do accounting standards interact with the work of an auditor?; Planning; During the audit; Pre-completion stage of the audit; Who inspects the work the auditor does to ensure they are doing it correctly?; Other non-regulatory inspections; Whatare a 'hot' and a 'cold' file review?; Hot review; Cold review Can an auditor prepare the financial statements and then audit them? |
| Record Nr. | UNINA-9910816979503321 |
|
Collings Steve
|
||
| Chichester, West Sussex : , : Wiley, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Practical Guide to UK Accounting and Auditing Standards
| A Practical Guide to UK Accounting and Auditing Standards |
| Autore | Collings Steve |
| Pubbl/distr/stampa | London : , : Bloomsbury Publishing Plc, , 2018 |
| Descrizione fisica | 1 online resource (1597 pages) |
| Disciplina | 657.021841 |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-5265-0332-8
1-5265-0333-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511472603321 |
|
Collings Steve
|
||
| London : , : Bloomsbury Publishing Plc, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A practical guide to UK accounting and auditing standards / / Steve Collings
| A practical guide to UK accounting and auditing standards / / Steve Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | London : , : Bloomsbury Professional, , 2018 |
| Descrizione fisica | 1 online resource (1597 pages) |
| Disciplina | 657.0218 |
| Soggetto topico |
Accounting - Standards
Auditing Finance - Great Britain |
| ISBN |
1-5265-0332-8
1-5265-0333-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910795321703321 |
|
Collings Steve
|
||
| London : , : Bloomsbury Professional, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A practical guide to UK accounting and auditing standards / / Steve Collings
| A practical guide to UK accounting and auditing standards / / Steve Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | London : , : Bloomsbury Professional, , 2018 |
| Descrizione fisica | 1 online resource (1597 pages) |
| Disciplina | 657.0218 |
| Soggetto topico |
Accounting - Standards
Auditing Finance - Great Britain |
| ISBN |
1-5265-0332-8
1-5265-0333-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910814238903321 |
|
Collings Steve
|
||
| London : , : Bloomsbury Professional, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
UK GAAP financial statement disclosures manual / / Steven Collings
| UK GAAP financial statement disclosures manual / / Steven Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2016 |
| Descrizione fisica | 1 online resource (531 p.) |
| Disciplina | 657.021841 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards - Great Britain
Financial statements - Standards - Great Britain |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-13277-0
1-119-13276-2 1-119-28339-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
UK 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
FRS 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 True 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 Content 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 Expenses 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 Investments |
| Record Nr. | UNINA-9910135015903321 |
|
Collings Steve
|
||
| Chichester, England : , : Wiley, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
UK GAAP financial statement disclosures manual / / Steven Collings
| UK GAAP financial statement disclosures manual / / Steven Collings |
| Autore | Collings Steve |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2016 |
| Descrizione fisica | 1 online resource (531 p.) |
| Disciplina | 657.021841 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards - Great Britain
Financial statements - Standards - Great Britain |
| ISBN |
1-119-13277-0
1-119-13276-2 1-119-28339-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
UK 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
FRS 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 True 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 Content 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 Expenses 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 Investments |
| Record Nr. | UNINA-9910830339803321 |
|
Collings Steve
|
||
| Chichester, England : , : Wiley, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||