UK GAAP 2017 Generally Accepted Accounting Practice under UK and Irish GAAP
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- Taschenbuch ausgewählt
- eBook
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Sprache:Englisch
Fr. 180.00
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Verlag
John Wiley & SonsSeitenzahl
1952
Maße (L/B/H)
5/18.9/24.4 cm
Gewicht
1776 g
Auflage
1. Auflage
Sprache
Englisch
ISBN
978-1-119-37690-3
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
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
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