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UK GAAP最新解説 2017

UK GAAP 2017 : Generally Accepted Accounting Practice under UK and Irish GAAP

1

Wiley 2017/03
1952p.
出版国: GB
ISBN: 9781119376903
eISBN: 9781119376927
KNPID: EY00160917
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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