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Interpretation and Application of UK GAAP [[electronic resource] ] : For Accounting Periods Commencing On or After 1 January 2015
Interpretation and Application of UK GAAP [[electronic resource] ] : For Accounting Periods Commencing On or After 1 January 2015
Autore Collings Steven
Pubbl/distr/stampa Hoboken, : Wiley, 2015
Descrizione fisica 1 online resource (547 p.)
Disciplina 657.10923478
Collana Wiley Regulatory Reporting
Soggetto topico Accounting -- Standards -- United States
Accounting
Business
Commerce
Business & Economics
Soggetto genere / forma Electronic books.
ISBN 1-119-05294-7
1-118-81926-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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
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
Record Nr. UNINA-9910131152403321
Collings Steven  
Hoboken, : Wiley, 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Interpretation and Application of UK GAAP [[electronic resource] ] : For Accounting Periods Commencing On or After 1 January 2015
Interpretation and Application of UK GAAP [[electronic resource] ] : For Accounting Periods Commencing On or After 1 January 2015
Autore Collings Steven
Pubbl/distr/stampa Hoboken, : Wiley, 2015
Descrizione fisica 1 online resource (547 p.)
Disciplina 657.10923478
Collana Wiley Regulatory Reporting
Soggetto topico Accounting -- Standards -- United States
Accounting
Business
Commerce
Business & Economics
ISBN 1-119-05294-7
1-118-81926-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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
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
Record Nr. UNINA-9910830230903321
Collings Steven  
Hoboken, : Wiley, 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Interpretation and Application of UK GAAP : For Accounting Periods Commencing On or After 1 January 2015
Interpretation and Application of UK GAAP : For Accounting Periods Commencing On or After 1 January 2015
Autore Collings Steven
Pubbl/distr/stampa Hoboken, : Wiley, 2015
Descrizione fisica 1 online resource (547 p.)
Disciplina 657.10923478
Collana Wiley Regulatory Reporting
Soggetto topico Accounting -- Standards -- United States
Accounting
Business
Commerce
Business & Economics
ISBN 1-119-05294-7
1-118-81926-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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
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
Record Nr. UNINA-9910876815303321
Collings Steven  
Hoboken, : Wiley, 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Revenue recognition : mastering the new FASB requirements / / by Renee Rampulla
Revenue recognition : mastering the new FASB requirements / / by Renee Rampulla
Pubbl/distr/stampa Durham, N.C., : Association of International Certified Professional Accountants
Descrizione fisica 1 online resource (243 pages)
Disciplina 657.72
Soggetto topico Accounting -- Standards -- United States
Revenue -- Accounting -- Standards -- United States
ISBN 1-119-76392-4
1-119-76394-0
1-119-76393-2
Classificazione 336.9
657.021873
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione und
Record Nr. UNINA-9910677575103321
Durham, N.C., : Association of International Certified Professional Accountants
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Autore Flood Joanne M
Pubbl/distr/stampa Hoboken, : Wiley, 2015
Descrizione fisica 1 online resource (995 p.)
Disciplina 657
657.45021873
Collana Wiley Regulatory Reporting
Soggetto topico Accounting -- Standards -- United States
Auditing -- Standards -- United States -- Handbooks, manuals, etc
Auditing -- Standards -- United States
Accounting
Commerce
Business & Economics
ISBN 1-118-97903-6
1-118-97905-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Title Page; Copyright; Contents; Preface; About the Author; Organization and Key Changes; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C Original Pronouncements; AU-C 200 Definitions of Terms; Objectives of AU-C Section 200; Fundamental Requirements; Objective of Ordinary Audit; Auditor Responsibilities; Independence; Professional Skepticism and Judgment; Management Responsibilities; Defining Professional Requirements in Statements on Auditing Standards; GAAS and the GAAS Hierarchy
IndependenceProfessional Skepticism; Interpretations; Techniques for Application; Management's Responsibilities; Auditor's Responsibilities; AU-C 210 Terms of Engagement; AU-C Original Pronouncement; Applicability; Definitions of Terms; Objectives; Fundamental Requirements; Engagement Acceptance; Interpretations; Techniques for Application; Illustration; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards; AU-C Original Pronouncement; Introduction; AU 220 Definitions of Terms; Objectives of AU-C Section 220; Fundamental Requirements
Quality Control StandardsIndependence; Acceptance and Continuance of Client Relationships; Interpretations; Techniques for Application; System of Quality Control; Elements of Quality Control; Engagement Performance; AU-C 230 Audit Documentation; AU-C Original Pronouncements; AU-C Definitions of Terms; Objectives of AU-C Section 230; Fundamental Requirements; Requirement for Audit Documentation; Form, Content, and Extent of Audit Documentation; Ownership and Confidentiality; Documentation Requirements in Other Sections; Interpretations
Providing Access to or Copies of Audit Documentation to a Regulator (Issued July 1994 Revised June 1996; Revised October 2000; Revised January 2002; Revised December 2005; Revised December 15, 2012); Techniques for Application; Standardization of Audit Documentation; Preparation of Audit Documentation; Quality of Audit Documentation; Audit Documentation Deficiencies; AU-C Illustrations; AU-C 240 Consideration of Fraud in a Financial Statement Audit; AU-C Original Pronouncement; AU-C Definitions of Terms; Objectives of AU-C Section 240; Fundamental Requirements; Basic Requirement
Professional SkepticismEngagement Team Discussion About Fraud ("Brainstorming"); Obtaining Information Needed to Identify Fraud Risks; Identifying Fraud Risks; Assessing Identified Risks; Responding to the Results of the Assessment; Evaluating Audit Evidence; Communication About Possible Fraud to Management and Those Charged With Governance; Documentation; Interpretations; Techniques for Application; Management's Responsibilities; Description and Characteristics of Fraud; Fraud Risk Factors; Identifying Fraud Risks; Evaluating Analytical Procedures as Part of Audit Evidence
Actions/Communication Required for Discovered Fraud
Record Nr. UNINA-9910787413903321
Flood Joanne M  
Hoboken, : Wiley, 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui