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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 | ||
| ||
