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書籍詳細




洋書

UK GAAP最新解説 2017

UK GAAP 2017 : Application of Frs 100-104 in the UK

Bonham, Mike   Carrington, Rob   Connor, Larissa

Wiley 2017/02
1700 p. 25 cm   
装丁: Pap   
版表示など: pap.    装丁について
テキストの言語: ENG    出版国: US
ISBN: 9781119376903
KCN: 1027248444
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標準価格:¥20,196(本体 ¥18,360)   
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Annotation

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.

Full Description

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

Table of Contents

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