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Author :
Publisher :
ISBN 13 : 9780754553625
Total Pages : pages
Book Rating : 4.5/5 (536 download)
Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : A&C Black
ISBN 13 : 1780434642
Total Pages : 147 pages
Book Rating : 4.7/5 (84 download)
Download or read book Similarities and Differences written by and published by A&C Black. This book was released on 2013-01-01 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides a high level overview of the significant differences between current UK GAAP, new UK GAAP (FRS 102) and EU-adopted IFRS. It focuses on a selection of those differences most commonly found in practice. This summary takes into account authoritative pronouncements issued under UK GAAP and IFRS published up to March 2013.
Author : David Cook
Publisher : Butterworths
ISBN 13 : 9781405709033
Total Pages : 0 pages
Book Rating : 4.7/5 (9 download)
Download or read book IFRS/US GAAP Comparison written by David Cook and published by Butterworths. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulatory background to IFRS and us financial reporting - First-time adoption of IFRSs - Detailed comparison between IFRSs - Detailed comparison between IFRSs and US GAAP - Principal differences between IFRSs and US GAAP.
Author : Paul Gee
Publisher : Gulf Professional Publishing
ISBN 13 : 9780406976628
Total Pages : 724 pages
Book Rating : 4.9/5 (766 download)
Download or read book Financial Reporting for Business and Practice 2004 written by Paul Gee and published by Gulf Professional Publishing. This book was released on 2004-08-15 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Reporting for Business and Practice 2004 is the definitive text on financial accounting. First published over ninety years ago as Spicer and Pegler's Book-Keeping and Accounts, this updated edition contains worked examples and illustrations from published accounts of small and medium-sized enterprises, giving a clear insight into the most recent developments. This book includes an update on IAS developments, including the Accounting Standard Board's programme for converging UK GAAP with IAS. The chapter on revenue recognition has been updated to cover recent developments such as Application Note G to FRS 5. Other chapters deal with the UK regulatory framework; statements of principles and accounting policies; revenue recognition; reporting the substance of transactions; tangible and intangible fixed assets; accounting for liabilities and provisions; hire purchase and leasing; shareholders' funds; financial instruments; taxation, including deferred tax; retirement benefits; share-based payment; directors' remuneration and share disclosures; accounting for small and medium-sized companies; limited liability partnerships; accounting for overseas operations; and reporting issues for listed companies. This text is ideal for corporate financial professionals, smaller practitioners or students looking for a convenient and practical reporting handbook.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119038197
Total Pages : 2062 pages
Book Rating : 4.1/5 (19 download)
Download or read book New UK GAAP 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-03-04 with total page 2062 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119376912
Total Pages : 1945 pages
Book Rating : 4.1/5 (193 download)
Download or read book UK GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-03-06 with total page 1945 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119558344
Total Pages : 2550 pages
Book Rating : 4.1/5 (195 download)
Download or read book UK GAAP 2019 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2019-02-11 with total page 2550 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK GAAP 2019 provides a comprehensive guide to interpreting and implementing 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 FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these 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® 2019 a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.
Author : Paul Gee
Publisher : Elsevier
ISBN 13 : 0080461743
Total Pages : 513 pages
Book Rating : 4.0/5 (84 download)
Download or read book UK GAAP for Business and Practice written by Paul Gee and published by Elsevier. This book was released on 2006-04-10 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK companies other than those listed on the full market or AIM will be permitted to continue using UK GAAP for several years to come. The Accounting Standards Board recently announced that it was re-considering its strategy for converging UK GAAP with IFRS. The UK Government has also brought in many company law changes in the past two years. Never in the history of financial reporting has the pace of change been so rapid. This book provides you with a concise and easily accessible guide to all the recent changes, and their likely practical impact. This new edition has been extensively updated and revised and includes:• An Executive summary of recent developments;• UITF Abstract 40 on Revenue recognition;• Financial Reporting Standard for Smaller Entities (effective January 2005);• The latest convergence developments, including summaries of comparison of UK GAAP with IFRS;• Financial instruments (FRS 25 and 26);• Events after the balance sheet date (FRS 21);• A new chapter on the UK regulatory framework, including statutory Instruments issued during 2005;• Overview of reporting requirements for listed companies.New features within the book include:• Frequently Asked Questions at the end of most chapters.• Each chapter concludes with a concise summary of relevant IFRS requirements.• References to relevant websites.The book also includes summaries of current standards and key implementation dates.[This book was previously known as: Spicer and Pegler: Financial Reporting for Business and Practice]*Practical, concise reference *Worked examples *Checklists *Chapter "what-if" scenarios *Fully updated to cover convergence of GAAP/IAS/IFRS
Author : Mike Davies
Publisher : Springer
ISBN 13 : 1349138193
Total Pages : 1901 pages
Book Rating : 4.3/5 (491 download)
Download or read book UK GAAP written by Mike Davies and published by Springer. This book was released on 1997-09-10 with total page 1901 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Author : David Cook
Publisher :
ISBN 13 :
Total Pages : 782 pages
Book Rating : 4.E/5 ( download)
Download or read book IAS/US GAAP Comparison written by David Cook and published by . This book was released on 2002 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Georgette T. Bailey
Publisher :
ISBN 13 :
Total Pages : 664 pages
Book Rating : 4.E/5 ( download)
Download or read book International Accounting Standards written by Georgette T. Bailey and published by . This book was released on 1998 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt: Companies with mulitnational activities and funding are increasingly attached to the possibility of preparing financial statements in accordance to International Accounting Standards rather than national standards. This text aims to provide support for accountants on preparing financial statements in accordance with International Accounting Standards by giving concise and practical advice. It should assist readers in understanding the theory of International Accounting Standards and how to apply them.
Author : Geoffrey Holmes
Publisher : Financial Times/Prentice Hall
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.E/5 ( download)
Download or read book Interpreting Company Reports and Accounts written by Geoffrey Holmes and published by Financial Times/Prentice Hall. This book was released on 2002 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text shows readers how to analyze company reports and accounts in a qualitative and quantitative fashion. This updated edition contains examples on practice, revised to reflect accounts dated 1998 or 1999, as well as improved coverage of international accounting standards.
Author : Susan Klopper
Publisher : Cengage Learning
ISBN 13 :
Total Pages : 472 pages
Book Rating : 4.:/5 (321 download)
Download or read book Introduction to Online Accounting & Financial Research written by Susan Klopper and published by Cengage Learning. This book was released on 2004 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Online Accounting and Financial Research offers thorough coverage of effective online research practices for the financial manager. This volume begins by helping readers gain a solid understanding of the basics of conducting accounting and financial research, including technical standards, terminology and the context in which this information is used. The steps for defining the research problem, selecting the best sources, and developing search strategies that match the information's application are then discussed and evaluated. This reference guide also discusses recommended sources, free vs. for-pay options, and the critical issues of reliability and reputability. Like all the titles in the Business Research Series, this book is conveniently divided into four sections containing a number of business research applications that can be used for both in-house research training and reference. Internet research can be quick, easy, and abundant - but also challenging. Research sites sometimes come and go, and sources can be questionable. The Business Research Solutions Series provides comprehensive business and financial research reference guides and online training manuals to bridge a major gap in the field of online research methodology. This resourceful and innovative series of reference guides teaches readers how to approach a research problem, how to select the best online sources, and how to effectively use these sources. It also suggests alternate low-cost solutions for many standard questions and problems. A must-have for professionals involved in corporate research, these invaluable tools provide step-by-step advice on how to analyze, interpret, and present data for informed decision-making.
Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.E/5 ( download)
Download or read book Interim Financial Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Frederick D. S. Choi
Publisher :
ISBN 13 : 9780132607612
Total Pages : 508 pages
Book Rating : 4.6/5 (76 download)
Download or read book International Accounting written by Frederick D. S. Choi and published by . This book was released on 1999 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: Development and Classification - Comparative Accounting I - Comparative Accounting II - Reporting and Disclosure - Foreign Currency Translation - Accounting for Changing Prices - International Accounting Harmonization - International Financial Statement Analysis - Managerial Planning and Control - Financial Risk Management - International Taxation and Transfer Pricing.
Author : Christopher Nobes
Publisher : Edward Elgar Publishing
ISBN 13 :
Total Pages : 648 pages
Book Rating : 4.:/5 (318 download)
Download or read book Developments in International Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawn from journals such as Abacus and the Journal of Accounting Literature, and spanning the period 1993-2000, these 22 papers focus on issues of classification, the measurement and consequences of international accounting diversity, and other basic topics. Among the fundamental issues discussed a
Author :
Publisher :
ISBN 13 :
Total Pages : 640 pages
Book Rating : 4.7/5 (63 download)
Download or read book The International Journal of Accounting written by and published by . This book was released on 2000 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:
