Uk Gaap 2017 Generally Accepted Accounting Practice under UK and Irish GAAP
Auteur : Ernst & Young LLP
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
1 FRS 100 – Application of financial reporting requirements 1
2 FRS 101 – Reduced disclosure framework 57
3 Scope of FRS 102 113
4 Concepts and pervasive principles 159
5 FRS 102 – Small entities 175
6 Presentation of financial statements 283
7 Statement of cash flows 497
8 Consolidated and separate financial statements 519
9 Accounting policies, estimates and errors 589
10 Financial instruments 605
11 Inventories 715
12 Investments in associates 733
13 Investments in joint ventures 767
14 Investment property 797
15 Property, plant and equipment 815
16 Intangible assets other than goodwill 859
17 Business combinations and goodwill 889
18 Leases 969
19 Provisions and contingencies 1029
20 Revenue 1073
21 Government grants 1117
22 Borrowing costs 1131
23 Share-based payment 1157
24 Impairment of assets 1317
25 Employee benefits 1361
26 Income tax 1399
27 Foreign currency translation 1457
28 Hyperinflation 1493
29 Events after the end of the reporting period 1501
30 Related party disclosures 1513
31 Specialised activities 1533
32 Transition to FRS 102 1571
33 FRS 103 – Insurance contracts 1661
34 FRS 104 – Interim financial reporting 1777
Index of standards index 1
Index index 57
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The UK Financial Reporting Group of Ernst & Young is based in London.
Date de parution : 04-2017
Ouvrage de 1952 p.
18.8x24.6 cm
Disponible chez l'éditeur (délai d'approvisionnement : 12 jours).
Prix indicatif 124,52 €
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