UK GAAP Financial Statement Disclosures Manual (eBook)

Steven Collings (Autor)

eBook Download: PDF

2016
John Wiley & Sons (Verlag)
978-1-119-13276-9 (ISBN)

Infos

A practical manual for preparing UK GAAP-compliant disclosures

UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance.

Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation.

• Get up to speed on the most recent UK GAAP guidelines
• Understand the 'what' and 'why' of disclosure statements
• Study real-world example statements for practical guidance
• Prepare statements that stand up to auditor and regulator scrutiny

Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.

STEVEN COLLINGS, FMAAT FCCA is the Audit and Technical Director at Leavitt Walmsley Associates, Ltd., a Manchester-based firm of Chartered Certified Accountants. He is a member of the Financial Reporting Council's UK GAAP Technical Advisory Group, tasked with advising the Corporate Reporting Council on all issues relating to UK accounting standards, and a prolific author and lecturer in the accounting and auditing sphere. Steve has received numerous awards for his contributions to the field.

Inhalt

UK GAAP Financial Statement Disclosures Manual 1
Contents 7
Foreword 9
Preface 11
Acknowledgements 13
About the Author 15
1: The Structure of UK GAAP 17
Introduction 17
FRS 102 the Financial Reporting Standard Applicable in the UK and Republic of Ireland 17
The EU Accounting Directive 18
Response by the Financial Reporting Council 19
The Structure of New UK GAAP 20
FRS 100 Application of Financial Reporting Requirements 21
FRS 101 Reduced Disclosure Framework 24
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (September 2015) 27
FRS 103 Insurance Contracts 32
FRS 104 Interim Financial Reporting 33
FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime 34
Key Points 35
2: Interaction of the Companies Act 2006 37
Introduction 37
Part 15 of the Companies Act 2006 38
Companies Subject to Audit: Part 16 of the Companies Act 2006 42
Other Applicable Provisions of the Companies Act 2006 44
Statutory Formats of the Financial Statements 45
Micro-entity statutory formats 50
Abridged and Adapted Financial Statements 52
Abridged financial statements 52
Adapted financial statements 53
The True and Fair Concept 54
True and fair in the context of small companies 55
True and fair concept in the context of micro-entities 57
Key Points 58
3: The Directors’ Report and Strategic Report 61
Introduction 61
Directors’ Report for Small Companies 62
Principal activity 63
Strategic report 63
Dividends 63
Directors holding office during the year 63
Directors’ shareholdings in the business 63
Content of the Directors’ Report 64
Recommended dividend 65
Other matters 65
Statement of directors’ responsibilities 65
Disclosure of information to the auditors 66
Strategic Report 66
Materiality 67
Placement of information within the annual report 68
The communication principles 69
Content elements of the strategic report 71
Achieving a ‘good’ strategic report 79
Summary of the legislative requirements 79
Approval of the Directors’ Report 80
Integrated reporting 81
Key Points 81
4: The Income Statement/Statement of Comprehensive Income 83
Introduction 83
Formats for the Income Statement (Profit and Loss Account) 83
Format 1 profit and loss account layout 84
Format 2 profit and loss account layout 84
Total Comprehensive Income 85
Single-statement approach 86
Dual-statement approach 86
Presentation of Items in the Profit and Loss Account 87
Operating Profit 88
Exceptional and Material Items 88
Expenses by nature 89
Expenses by function 90
Discontinued Operations 90
Abridged Profit and Loss Accounts 92
Adapted Profit and Loss Accounts 92
Micro-Entities 93
Profit and loss account 93
IAS 1 Presentation of Financial Statements 93
Other comprehensive income 94
Information to be presented on the face of the income statement 95
Expenses by nature and function 95
Discontinued operations 96
Key Points 97
5: Statement of Financial Position (Balance Sheet) 99
Introduction 99
Formats Permitted by the Companies Act 2006 100
Format 1 balance sheet 100
Format 2 balance sheet 101
Notes to the balance sheet formats 103
Presentation of Assets 104
Investments 104
Payments on account 105
Debtors 105
Prepayments and accrued income 106
Cash at bank and in hand 106
Net Current Assets and Liabilities 107
Liabilities 107
Classification as current and long term 107
Loans 108
Other creditors 110
Accruals and deferred income 110
Share Capital and Reserves 110
Off-Balance Sheet Arrangements 111
Micro-Entities 112
Balance sheet formats for a micro-entity 112
Short-term creditors 113
Abridged and Adapted Balance Sheets 113
Adapted balance sheet 114
IAS 1 Presentation of Financial Statements Requirements 115
Non-current assets held for sale and disposal groups 116
Current assets 117
Current liabilities 117
Format of the IAS 1 balance sheet 118
Presentation of information on the face of the balance sheet or in the notes 118
Financial instruments 119
Key Points 120
6: The Statement of Changes in Equity 121
Introduction 121
Purpose of the Statement of Changes in Equity 122
Presentation of Information in the Statement of Changes in Equity 123
Information presented in the statement of changes in equity or in the notes 123
Comparative information in the statement of changes in equity 124
Statement of Income and Retained Earnings 125
Presentation of Information in the Statement of Income and Retained Earnings 127
Presentation of the line items 127
Transitional Issues 128
IAS 1 Presentation of Financial Statements Requirements 128
Key Points 129
7: The Statement of Cash Flows 131
Introduction 131
Preparing the Statement of Cash Flows 131
Operating activities 132
Investing activities 133
Financing activities 133
Indirect or direct method 133
Direct method 134
Cash and Cash Equivalents 135
Reconciliation to the Balance Sheet 136
Non-Cash Transactions 136
Foreign Currency Transactions 137
Consolidated Statement of Cash Flows 138
Preparing the consolidated statement of cash flows 139
Acquisitions and disposals in a consolidated statement of cash flows 139
Acquisition of control combined with loss of control 140
Specific Items in the Statement of Cash Flows 140
Property, plant and equipment held for rental 140
Interest and dividends 141
Income tax 142
Value added tax (VAT) 142
Debt factoring 143
Treasury shares 143
Derivative contracts 143
Exceptional cash flows 144
Illustrative Statements of Cash Flows 145
Key Points 147
8: The Auditor’s Report 149
Introduction 149
Concept of Materiality 151
Qualitative aspects for materiality 152
Elements of the Audit Report 153
Title 153
Addressee 153
Introductory paragraph 153
Respective responsibilities of those charged with governance and the auditors 153
Description of the scope of the audit 154
Opinion on the financial statements 154
Opinion in respect of an additional financial reporting framework 154
Opinion on Other Matters 154
Date of the audit report 155
Location of the auditor’s office 155
Auditor’s signature 155
Entities applying the requirements of the UK Corporate Governance Code 155
Principal risks affecting the solvency or liquidity of the reporting entity 156
Types of Audit Opinion 158
Unmodified audit opinion 159
Modified opinions 159
Qualified ‘except for’ audit opinion 160
Emphasis of Matter Paragraphs 164
Other Matter Paragraphs 166
Proposed Changes to the Auditor’s Reporting Regime 166
Key Audit Matters 167
Going concern 168
Other information 168
Proposals 168
Reporting on going concern 170
Key Points 170
9: Accounting Policies, Estimates and Errors 173
Introduction 173
Accounting Policies for a Micro-Entity 174
Disclosure requirements for a transaction, event or condition not dealt with in FRS 105 175
Selecting Accounting Policies 175
Changing an Accounting Policy 176
Changing an Accounting Estimate 177
Disclosing Accounting Policies 178
Disclosing Changes in Accounting Policy 181
Change arising from an amendment to an FRS or Abstract 181
Change is voluntary 182
Entities reporting under EU-adopted IAS 8 183
Disclosing Changes in Accounting Estimates 185
Disclosing Information Relating to Error Correction 185
Key Points 188
10: Operating Segments 191
Introduction 191
Objective and Scope of IFRS 8 192
Chief Operating Decision-Maker 193
Identifying Reportable Segments 194
Disclosure Requirements 194
General information 195
Segment profit or loss, assets, liabilities and measurement bases 195
Other elements of revenue, income and expenditure 195
Reconciliations 196
Restating previously reported information 197
Information relating to products and services 197
Information relating to major customers 198
Information Considered to be Commercially Sensitive 198
Key Points 199
11: Directors’ Remuneration Report 201
Introduction 201
Voting on Directors’ Remuneration 202
Reporting on Directors’ Remuneration 202
Companies listed on the Alternative Investment Market (AIM) 203
Annual report for remuneration 203
Fees and salaries 203
Taxable benefits 203
Annual incentives 205
Supplementary information 206
Long-term incentive plans 206
Pension benefits 207
Other remuneration 207
Clawbacks 208
Scheme Interests 208
Directors’ interests in shares 209
Compensation for loss of office 210
Payments to past directors 211
Other Disclosures (Not Subject to Audit) 211
Performance graph and table 212
Percentage change in remuneration of a director who is the chief executive officer 212
Relative importance of spend on pay 212
Statement of implementation of the remuneration policy in the succeeding year 212
Consideration of matters relating to directors’ remuneration 213
Statement of voting at general meeting 213
Information Relating to Benefits to Directors 213
Remuneration policy 213
Future policy table 214
Loss of office 214
Illustrations on the application of the policy 214
Employment conditions and shareholders’ views 215
Chairperson’s Statement 215
Key Points 215
12: Taxation 217
Introduction 217
Overview of Current Tax 218
Overview of Deferred Tax 219
Timing difference ‘plus’ 220
Measurement of deferred tax 221
Presentation of Taxes in comprehensive Income and Equity 221
Presentation in the Balance Sheet 223
Offsetting 223
IAS 12 Income Taxes 223
Presentation in the balance sheet 224
Offsetting 224
Presentation in the income statement and other comprehensive income 225
Presentation in the statement of cash flows 225
Disclosure Requirements 225
For small companies reporting under Section 1A Small Entities of FRS 102 225
For companies reporting under the provisions of full FRS 102 225
Disclosure requirements of EU-adopted IAS 12 226
Key Points 228
13: Fixed Assets and Investment Property 231
Introduction 231
General Recognition Principles 232
Presentation of Fixed Assets in the Balance Sheet 233
Revaluation of Fixed Assets 234
Revalued assets under FRS 102 235
Disclosure Requirements for Fixed Assets 236
Entities applying full FRS 102 236
Disclosure Requirements for Entities Reporting Under Section 1A of FRS 102 238
Fixed Assets Disclosures for Micro-Entities 239
IAS 16 Property, Plant and Equipment 239
General disclosures 239
Additional disclosures under IAS 16 240
Assets subjected to revaluation 241
Other disclosures 241
Investment Property 241
Investment Property Classification 242
Presentation of gains and losses on investment property 242
Presentation of Investment Property in the Balance Sheet 244
Disclosures Relating to Investment Properties 244
Micro-entities reporting under FRS 105 244
Small entities reporting under Section 1A of FRS 102 244
Entities reporting under full FRS 102 245
Entities reporting under IAS 40 246
Additional disclosures if fair value cannot be obtained reliably 248
Additional disclosures for investment property measured under the cost model 249
Key Points 249
14: Government Grants 251
Introduction 251
Government Assistance 252
Recognition Principles 253
Capital approach to grant recognition 253
Accruals method 254
Performance method 255
Presentation of Grants 256
Presentation of grants which relate to assets 256
Presentation of grants which relate to income 258
Repayment of Grants 258
IAS 41 Agriculture and Grants 259
Biological assets accounted for at fair value less costs to sell 259
Disclosure Requirements 260
Entities reporting under full FRS 102 260
Entities reporting under FRS 105 260
Entities reporting under EU-adopted IAS 20 260
Key Points 261
15: Financial Investments 263
Introduction 263
Simple Financial Investments 264
Debt instruments which would not be classed as basic 264
Investments in Subsidiaries 265
Indicators of control 266
Investments in Associates 266
Indicators of significant influence 267
Investments in Joint Ventures 267
Jointly controlled operations 267
Jointly controlled assets 268
Jointly controlled entities 268
Disclosure Requirements: Simple Investments 268
Disclosure Requirements: Parents and Subsidiaries 268
Parent’s separate financial statements 269
Additional disclosures required by the Companies Act 2006 269
Additional disclosures for subsidiaries included in the consolidation 269
Parent’s ownership interests 270
Prejudicial disclosures 270
Disclosure of the parent company 270
Entities reporting under EU-adopted IFRS 271
Micro-entities 271
Disclosure Requirements: Investments in Associates 271
Impairment of associates 272
Companies Act 2006 requirements 273
Micro-entities 273
Entities reporting under EU-adopted IFRS (associates and joint ventures) 273
Disclosure Requirements: Investments in Joint Ventures 275
Micro-entities 276
Entities reporting under EU-adopted IFRS 276
Key Points 276
Summary of Standards and Reporting Regimes 276
16: Financial Instruments 279
Introduction 279
Types of Basic Financial Instruments 280
Presentation of Financial Instruments Under UK GAAP 280
Long-term financial assets within current assets 282
Disclosure Requirements 283
Accounting policies for financial instruments 283
Defaults and breaches 283
Derecognition issues 284
Financial instruments pledged as collateral 285
Financial instruments measured at fair value through profit or loss 285
Other information relating to financial instruments 289
Companies Act Disclosure Requirements 289
Significant holdings 292
HEDGE Accounting 292
Fair value hedge 293
Cash flow hedge 293
Net investment in a foreign operation 293
Micro-Entities 293
IFRS 7 Financial Instruments: Disclosures 294
Significance of financial instruments 294
Quantitative and qualitative disclosure information 297
Financial assets transferred but not derecognised 298
Financial assets transferred and derecognised 298
Key Points 299
17: Leasing 301
Introduction 301
Classification of Leases 302
Finance leases: lessees 302
Finance leases: lessors 305
Operating leases: lessees 306
Finance Lease Disclosures Under FRS 102: Lessees 307
Finance Lease Disclosures Under FRS 102: Lessors 309
Operating Lease Disclosures Under FRS 102: Lessees 310
Difference in the approach when compared to the FRSSE 311
Operating Lease Disclosures Under FRS 102: Lessors 312
Micro-Entity Issues 312
Sale and Leaseback Transactions 313
Disclosure requirements 313
IAS 17 Leases Disclosure Requirements 313
Disclosures under IAS 17 for lessees: finance leases 314
Disclosures under IAS 17 for lessees: operating leases 314
Disclosures under IAS 17 for lessors: finance leases 315
Disclosures under IAS 17 for lessors: operating leases 315
IFRS 16 Leases 315
Distinction between operating and finance leases 316
Key Points 318
18: Inventories 321
Introduction 321
Basic Principles and Accounting Policies 321
Accounting policies for inventory 322
Cost formulas 323
Presentation 325
Companies Act 2006 presentation 325
Presentation of inventory recognised as an expense in profit or loss 326
Disclosure Requirements (FRS 102/FRS 105) 327
Full FRS 102 327
FRS 102 Section 1A 328
FRS 105 328
IAS 2 Disclosure Requirements 328
Key Points 328
19: Provisions and Contingencies 331
Introduction 331
Accounting for a Provision 333
Obligating events 333
Legal or constructive obligation 334
Provisions and Contingencies in the Financial Statements 335
Accounting treatment: provisions 335
Accounting treatment: contingencies 336
Restructuring Provisions 337
Estimating a Provision 338
Future Operating Losses 338
Prejudicial Disclosures 339
Disclosure Requirements 339
Disclosures required by FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime 340
Disclosures required by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland 340
Unlisted and non-small companies reporting under FRS 102 341
Disclosures relating to provisions 341
Disclosures relating to contingent liabilities 343
Disclosures relating to contingent assets 343
Prejudicial disclosures 344
Provisions 344
Contingent liabilities 344
Contingent assets 345
Disclosures required by IAS 37 Provisions, Contingent Liabilities and Contingent Assets 345
Financial guarantee contracts under FRS 102 346
Summary of the Treatment of Contingencies 346
Key Points 347
20: Transactions with Directors 349
Introduction 349
Qualifying services 349
Directors' Advances, Credit and Guarantees 350
Shareholder approval of loans to directors 350
Advances to a director 351
Disclosures relating to advances to a director 351
Credit balances and withdrawals 352
Director resigns part-way through the accounting period 353
The impact of FRS 102 on directors’ current accounts 353
Directors’ loans in their capacity as employees 355
Loans where no formal terms have been agreed 355
Dividends to Directors 356
Presentation of dividends 357
Directors' Remuneration 358
Small company reporting requirements 358
Disclosures applicable to quoted and unquoted companies that are not small 358
Excess retirement benefits of directors and past directors 360
Compensation for loss of office 360
Sums paid to third parties for directors’ services 361
Entities Reporting Under Eu-Adopted IFRS 361
Key Points 361
21: Events After the Reporting Period 363
Introduction 363
Defining Events After the End of the Reporting Period 364
Adjusting Events 364
Disposal of assets prior to the year-end 365
Non-Adjusting Events 366
A decline in market values post year-end 367
Breach of contract arising prior to the year-end 367
Major business combination post year-end (UK GAAP) 367
Major business combination post year-end (EU-adopted IFRS) 368
Share issue takes place post year-end 370
A change in tax rates or laws 370
Major restructuring 371
Going Concern 371
Dividends 372
Authorisation of the Financial Statements 373
Auditor's Considerations 375
Events occurring between the date of the financial statements and the date of the auditor’s report 375
Facts become known to the auditor after the date of the audit report, but before the financial statements are issued 377
Facts become known after the financial statements have been issued 378
Disclosure Requirements 379
For entities reporting under FRS 102 379
For entities reporting under FRS 105 379
For entities reporting under EU-adopted IAS 10 379
Key Points 380
22: Going Concern 381
Introduction 381
Assessing Going Concern 382
Events After the End of the Reporting Period 383
UK Guidance on Going Concern 384
Guidance on Going Concern, Solvency and Liquidity Risks (April 2016) 385
Risks and uncertainties 386
Adopting the going concern basis of accounting 387
Disclosure Requirements: Going Concern 387
Disclosure Requirements: Going Concern Basis, Solvency and Liquidity Risk 388
Liquidity risk and solvency risk 389
Disclosure of Information in the Strategic Report 390
Undertaking the Assessment 391
Budgets and forecasts 391
Timing of cash flows 391
Sensitivity analysis 392
Products, services and markets 392
Financial and operational risk management 392
Borrowing facilities 393
Contingent liabilities 393
Subsidiary companies 393
Risks and Uncertainties in the Context of Materiality 394
Positioning the disclosures in the financial statements 394
IAS 1: Reporting on Going Concern 395
Significant doubts about the entity’s ability to continue as a going concern 395
Company reporting under IFRS is not a going concern 396
Auditor's Responsibilities Related to Going Concern 397
Evaluation of the directors’ assessment of going concern 398
Audit conclusions and reporting 398
Key Points 400
23: Related Parties 401
Introduction 401
Definition of a Related Party 402
Persons which are related parties 402
Entities which are related parties 402
Groups 403
Parties not Considered to be Related Parties 404
Key Management Personnel 404
Close family members 405
Dependants 405
Directors’ remuneration and other benefits 406
Controlling Parties 409
Controlling party in a group context 411
Small Companies' Regime Disclosure Requirements Under the Companies Act 2006 411
Transactions with related parties 412
Advances, credit and guarantees to directors 414
Other Companies Act 2006 Disclosure Requirements 414
Disclosure Requirements of Section 33 of FRS 102 415
Relationships between parent and subsidiaries 415
Key management personnel compensation 416
Related party transactions 416
Disclosing that transactions are on an arm’s-length basis 417
Transactions of a similar nature 417
IAS 24 Related Party Disclosures 418
Parent and ultimate controlling party 418
Compensation paid to key management personnel 419
Directors’ remuneration: Companies Act versus IAS 24 420
Group situations under IAS 24 421
Key Points 423
24: Consolidated Financial Statements 425
Introduction 425
Exemptions from Preparing Group Accounts 426
Exemption for company included in EEA group accounts of larger group (section 400(2) of the Companies Act 2006) 426
Exemption for company included in non-EEA group accounts of larger group (section 401(2) of the Companies Act 2006) 427
Concept of Control 428
Subsidiaries Excluded from Consolidation 430
Overview of the Consolidation Process 431
Accounting policies 431
Accounting period 431
Adjustments on acquisition 432
Consolidated profit and loss account (consolidated income statement) 432
Consolidated balance sheet 432
Disclosure Requirements: Consolidated Financial Statements 433
Disclosure Requirements: IAS Group Accounts 434
Composition of the group 435
Disclosure of non-controlling interests 435
Nature and extent of restrictions 437
Risks associated with interests in consolidated structured entities 437
Changes in ownership interest 439
Disclosure Requirements: Separate Financial Statements 440
Intermediate Payment Arrangements 440
Related Undertakings 441
Key Points 442
25: Filing Financial Statements with Companies House 445
Introduction 445
Revisions to the Companies Act 2006 445
Micro-Entities' Filing Requirements 446
Disclosure on the micro-entity’s balance sheet 447
Small Company Filing Requirements 447
‘Filleted’ financial statements 448
Abridged financial statements 449
Medium-Sized Entity Filing Requirements 450
Filing Obligations for Unquoted Companies 450
Filing Obligations for Quoted Companies 451
Unlimited Companies 452
Filing Deadlines 453
Shortening an accounting period 454
Group Issues 454
Filing Penalties 454
Key Points 455
Summary of minimum filing requirements 456
26: Interim Financial Reporting 457
Introduction 457
FRS 104 and IAS 34 Interim Financial Reporting 457
Interaction of FRS 104 with interim reports 458
Effective date of FRS 104 458
Scope of FRS 104 458
Interim Financial Reports 459
Form and Content of Interim Reports 459
Highly seasonal businesses 461
Items to include in the interim financial statements 461
Significant Transactions and Events 464
Additional reporting under IAS 34 provisions 465
Other Disclosure Requirements 465
Recognition and Measurement 467
Estimates 467
Restating Previous Interim Periods 468
Transition to a New Framework 468
Key Points 469
27: Earnings Per Share 471
Introduction 471
Objectives and Scope of IAS 33 471
Basic Earnings Per Share 472
Diluted Earnings Per Share 473
Bonus Issues of Shares 474
Rights Issues 475
Share Split 476
Group Issues 476
Issuing Additional Shares 477
Presentation of Earnings Per Share 477
Disclosure Requirements 478
Key Points 478
28: Financial Statements for Micro-Entities 481
Introduction 481
FRS 105 The Financial Reporting Standard Applicable to the Micro-Entities Regime 482
Structure of FRS 105 484
Key Features of FRS 105 485
True and Fair View 486
Qualifying as a Micro-Entity 487
Short accounting periods 488
Gross assets 488
Average number of employees 488
Structure of the Primary Financial Statements 489
Filing Requirements for a Micro-Entity 491
Differences Between FRS 105 and Previous UK GAAP 492
Additional simplifications made to FRS 105 493
Disclosure Requirements 495
Content of the Financial Statements 496
Illustrative Financial Statements for a Micro-Entity 496
Key Points 498
29: Insurance 501
Introduction 501
IFRS 4 Insurance Contracts 501
Objective and scope of IFRS 4 502
Accounting Policies 503
Justification of a change in accounting policy 503
Disclosure Requirements 504
Financial instruments (other than insurance contracts) which contain discretionary participation features 505
Insurers with liabilities arising from with-profits business 507
Key Points 508
Index 509
End User License Agreement 531

Produkt-Details

• Erscheint lt. Verlag: 1.9.2016
• Reihe/Serie: Wiley Regulatory Reporting
• Reihe/Serie: Wiley Regulatory Reporting
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: 2015-2016 UK GAAP • 2015 UK GAAP standards • Accounting • GAAP • GAAP (US-Vorschriften Rechnungslegung) • Leavitt Walmsley Associates • Rechnungslegung • Rechnungswesen • Steven Collings • UK GAAP changes • UK GAAP compliance • UK GAAP disclosure examples • UK GAAP disclosure guidelines • UK GAAP disclosure help • UK GAAP disclosure preparation • UK GAAP disclosure problems • UK GAAP disclosure reference • UK GAAP disclosure requirements • UK GAAP disclosure tutorial • UK GAAP Financial Statement Disclosures Manual • UK GAAP financial statements • UK GAAP handbook • UK GAAP updates • writing UK GAAP disclosures
• ISBN-10: 1-119-13276-2 / 1119132762
• ISBN-13: 978-1-119-13276-9 / 9781119132769