ENGLISH

A Practical Guide to UK Accounting and Auditing Standards

By Steve Collings

Book information

Publisher
Bloomsbury Publishing PLC
Year
2018
ISBN
9781526503336, 9781526503312
LCC
HF5626 .C655 2018
Language
english
Format
EPUB
Filesize
3 MB (2766048 bytes)
Pages
1597\0
Time added
2023-08-24 10:15:31
Accounting-Standards. ; Auditing. ; Finance-Great

Description

Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements.The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements.The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 - ISA (UK) 805, including June 2016 revisions and July 2017 updates)

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