Social Sciences Ernst & Young UK GAAP

ISBN 13: 9780851214856

UK GAAP

 
9780851214856: UK GAAP

As annual reports become increasingly important to companies, the rules governing their preparation are becoming more complicated. Each year new accounting standards (SSAPs) are set by the various accounting bodies (ICAEW). Those preparing company accounts must follow these to the letter. There is however, no published text which gives a detailed commentary which explains their effect, impact or how to use them. This publication is the first to establish a UK generally accepted accounting practice. It contains all the material necessary when preparing a set of accounts and makes use of numerical examples and extracts from annual reports to illustrate current reporting practice. It gives commentary and interpretation of all current Statements of Standard Accounting Practice (SSAPs) and analysis of related requirements of the Companies Act and Stock Exchange, plus comparison with International Accounting Standards (IAS) and US equivalents.

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From the Back Cover:

New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly:

  • FRS 100 – Application of Financial Reporting Requirements;
  • FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and
  • FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland.

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards.

Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.

Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.

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Ernst & Young
Published by FT Law & Tax (1989)
ISBN 10: 0851214851 ISBN 13: 9780851214856
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Ernst & Young
Published by FT Law & Tax (1989)
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