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Author : Eng Juan Ng
Publisher :
ISBN 13 : 9789814359078
Total Pages : 446 pages
Book Rating : 4.3/5 (59 download)
Download or read book A Practical Guide to Singapore Financial Reporting Standard for Small Entities written by Eng Juan Ng and published by . This book was released on 2011 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eng Juan Ng
Publisher :
ISBN 13 : 9789814359580
Total Pages : 1042 pages
Book Rating : 4.3/5 (595 download)
Download or read book A Practical Guide to Financial Reporting Standards (Singapore) written by Eng Juan Ng and published by . This book was released on 2013 with total page 1042 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Practical Guide to Financial Reporting Standards in Singapore written by and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "In 2013, important changes to the Financial Reporting Standards (FRS) of Singapore come into effect. A Practical Guide to Financial Reporting Standards (Singapore), 5th edition takes into account all the changes and serves as an excellent guide to the Financial Reporting Standards and interpretations effective as at 1 January 2013. It highlights and illustrates major provisions of the standards effectively, helps readers to apply the FRSs in their accounting statements, and guides them through the implications and repercussions arising from the revised or amended standards."--Publisher's website.
Author : Cassidy
Publisher : Bloomsbury Professional
ISBN 13 : 9781845927288
Total Pages : 318 pages
Book Rating : 4.9/5 (272 download)
Download or read book Practical Guide to the Financial Reporting Standard for Smaller Entities written by Cassidy and published by Bloomsbury Professional. This book was released on 2002-09-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this practical handbook provides authoritative guidance on the preparation and analysis of financial reporting for smaller companies. The book describes the contents of the revised FRSSE. It includes: Full text of the FRSSE as amended in December 2001 (effective June 2002), an item-by-item appraisal of the practical implication of the FRSSE, useful small company accounts checklists and advice on the law of small company reporting. The book also includes a summary of overseas small company reporting requirements, to serve as a guide to possible future developments. Written by an established practitioner, author and lecturer on financial reporting and accounting Practical Guide to the Financial Reporting Standard for Smaller Entities Second edition will be an essential source of reference for accountants, in-house company accountants and finance directors of small companies in the UK and overseas, auditors, company secretaries, bankers and lawyers.
Author : Peter G. Cassidy
Publisher :
ISBN 13 : 9780754519249
Total Pages : 310 pages
Book Rating : 4.5/5 (192 download)
Download or read book Tolley's Practical Guide to the Financial Reporting Standard for Smaller Entities (FRSSE) written by Peter G. Cassidy and published by . This book was released on 2002 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this practical handbook provides authoritative guidance on the preparation and analysis of financial reporting for smaller companies. The book describes the contents of the revised FRSSE. It includes: full text of the FRSSE as amended in December 2001 (effective June 2002); an item-by-item appraisal of the practical implication of the FRSSE; small company accounts checklists; and advice on the law of small company reporting. The book also includes a summary of overseas small company reporting requirements, to serve as a guide to possible future developments. Written by an established practitioner, author and lecturer on financial reporting and accounting, this book is a source of reference for accountants, in-house company accountants, finance directors of small companies in the UK and overseas, auditors, company secretaries, bankers and lawyers.
Author : HENNIE VAN GREUNING
Publisher :
ISBN 13 : 9780821385951
Total Pages : pages
Book Rating : 4.3/5 (859 download)
Download or read book INTERNATIONAL FINANCIAL REPORTING STANDARDS written by HENNIE VAN GREUNING and published by . This book was released on 2011-01-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Steve Collings
Publisher : Bloomsbury Professional
ISBN 13 : 9781526508898
Total Pages : 960 pages
Book Rating : 4.5/5 (88 download)
Download or read book Small Company Financial Reporting written by Steve Collings and published by Bloomsbury Professional. This book was released on 2019-02-14 with total page 960 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small Company Financial Reporting, Second Edition provides comprehensive and practical guidance on the small companies' financial reporting framework and the micro-entities legislation. Its aim is to help those using the current standards by explaining the recognition, measurement and presentation requirements of UK GAAP and company law as well as bringing this theory to life through the use of real-life examples and model accounts. Written by a specialist on small company reporting issues, it outlines the theory of the current UK GAAP regime, and explains why transactions and events affecting the financial statements are disclosed in a certain way, to enable preparers of small company financial statements to tailor certain disclosures to their client or company. Updated to incorporate changes arising from the FRC's Triennial Review in December 2017, this Second Edition includes: FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland as amended for small companies (March 2018) FRS 105 The Financial Reporting Standard applicable to the micro-entities regime (March 2018) Companies Act 2006 and related statutory instruments Companies (Accounting) Act 2017 (for small and micro-entities in the Republic of Ireland) Small Company Financial Reporting is an invaluable resource for accountants and auditors with clients that fall under the small company regime, as well as finance directors and owners of small companies affected by these changes. Steve Collings FMAAT, FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd and a member of the UK GAAP Technical Advisory Group at the Financial Reporting Council. He regularly lectures on small company reporting issues and the book benefits from his wide range of experience in dealing with clients in this area. He is also the author of Accounts and Audit of Limited Liability Partnerships, Fifth Edition and Financial Reporting for Unlisted Companies in the UK and the Republic of Ireland, Second Edition (both published by Bloomsbury Professional).
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781857120882
Total Pages : 195 pages
Book Rating : 4.1/5 (28 download)
Download or read book Financial reporting standard for smaller entities written by Accounting Standards Board (Great Britain) and published by . This book was released on 1999 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781857120639
Total Pages : 156 pages
Book Rating : 4.1/5 (26 download)
Download or read book Financial Reporting Standard for Smaller Entities written by Accounting Standards Board (Great Britain) and published by . This book was released on 1997-01-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Wagener
Publisher : GRIN Verlag
ISBN 13 : 3640142373
Total Pages : 12 pages
Book Rating : 4.6/5 (41 download)
Download or read book International Financial Reporting Standard for Small and Medium-sized Entities written by David Wagener and published by GRIN Verlag. This book was released on 2008-08-21 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Externes Rechnungswesen/ Corporate Reporting, language: English, abstract: The Exposure Draft of an IFRS for SMEs published in February 2007 is supposed to enhance the comparability between worldwide SMEs, and therefore meet the user needs, by concentrating on regulations that play a role for SMEs. Furthermore it is expected to reduce the financial reporting burden of the preparers, reporting SMEs without public accountability, of the financial statements. Another benefit, in case of widespread application of the standard, is expected to be the falling costs of capital of SMEs. This is because the allocation and pricing of capital is easier with a higher comparability of the financial statements of SMEs. Major issues of change were the impairment of goodwill, the cost method for associated companies, finance leases as well as the expense of research and development costs. Goodwill is unlike in full IFRSs, tested for impairment losses on indication and impaired only to the fair value. This reduces the workload spent on annual impairment testing but may lead to dilutions of expenses. Associated companies can, also in the consolidated statements, be accounted for with the cost method and the fair value model through profit or loss, which are much easier than the equity method. However, since intra-company transactions are not cancelled out, the new regulations might lead to higher profits. The accounting of finance leases changed in two respects: The regulations of lessor accounting was totally left out of the standard and has to be looked up in full IFRSs. The lessee accounting was simplified by allowing the preparers of the financial statement to determine the cost of the lease by only calculating the fair value of the leased property. This also leads to smaller expenses over the total lease period. When it comes to the research and development expenditure only minor changes were introduced. The IASB decided for providing SMEs with a choice in accounting treatment between expending both research and development cost or, on the other hand, to capitalize the development cost if certain criteria are met. Although it means a further simplification it has to be doubted that many entities decide against the possibility to capitalize the development cost but to expense them.
Author :
Publisher : International Accounting Standards Board
ISBN 13 : 9781907026164
Total Pages : 3 pages
Book Rating : 4.0/5 (261 download)
Download or read book International Financial Reporting Standard for Small and Medium-Sized Entities written by and published by International Accounting Standards Board. This book was released on 2009-01-01 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eng Juan Ng
Publisher :
ISBN 13 : 9789814180948
Total Pages : 812 pages
Book Rating : 4.1/5 (89 download)
Download or read book A Practical Guide to Financial Reporting Standards (Malaysia) written by Eng Juan Ng and published by . This book was released on 2006 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board
Publisher :
ISBN 13 : 9781857120851
Total Pages : 43 pages
Book Rating : 4.1/5 (28 download)
Download or read book Amendment to financial reporting standard for smaller entities written by Accounting Standards Board and published by . This book was released on 1999 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 :
Total Pages : 186 pages
Book Rating : 4.:/5 (128 download)
Download or read book Financial Reporting Standard for Smaller Entities written by Accounting Standards Board (Great Britain) and published by . This book was released on 2007 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Roger Hussey
Publisher : World Scientific
ISBN 13 : 9811275556
Total Pages : 412 pages
Book Rating : 4.8/5 (112 download)
Download or read book Understanding Financial Reporting Standards: A Non-technical Guide written by Roger Hussey and published by World Scientific. This book was released on 2023-10-25 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you want to understand the regulations and practices of financial accounting and reporting, this is the book for you! The authors of this book have developed a unique set of material on corporate financial reporting based on their collective years of teaching experience. In this book, they explain, in non-technical language, the financial information that companies are required to provide.What are companies? Why are they formed? Companies are not charities but are formed to provide a good income to their shareholders by selling us goods and services. Large companies in the UK are mostly known as Public Limited Companies (PLCs). There are about 2,000 PLCs in the London Stock Exchange. But do we understand these companies' objectives and activities? We can do so by examining the financial information they provide publicly in their annual financial reports.To be able to examine the financial statements issued by companies, you need to understand the regulations issued by the International Accounting Standards Board (IASB). This book explains the requirements of Financial Reporting Standards. Guidance on the disclosure requirements and examples from companies' financial reports are also provided and explained. Many of these company names are synonymous with our everyday lives. Think about Cadbury Chocolate, Unilever, Diageo, Shell, Boots. It is difficult to conceive our lives without their products and services. The explanation and guidance provided in this book will allow you to understand fully the operations of such companies. This is vital knowledge if you intend to do business with the companies, buy their products and services or find employment with them.
Author :
Publisher :
ISBN 13 : 9781857120516
Total Pages : 138 pages
Book Rating : 4.1/5 (25 download)
Download or read book Financial Reporting Standard for Smaller Entities written by and published by . This book was released on 1996 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9780409057096
Total Pages : pages
Book Rating : 4.0/5 (57 download)
Download or read book International Financial Reporting Standard for Small and Medium-sized Entities written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
