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Home > Business and Economics > Finance and accounting > Accounting > Financial reporting, financial statements > Deloitte ukGAAP: Financial Reporting for UK Unlisted Entities
Deloitte ukGAAP: Financial Reporting for UK Unlisted Entities

Deloitte ukGAAP: Financial Reporting for UK Unlisted Entities

          
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About the Book

Providing expert guidance on the application and interpretation of UK Accounting Standards and company legislation, "UKGAAP 2009" is an essential guide for all private companies. This title is fully updated with all the relevant provisions of the Companies Act 2006, practical worked examples, and commentary on ASB standards, abstracts and pronouncements.

Table of Contents:
"Introduction1. UK regulatory background2. Preparation, filing and publishing of financial statements3. General requirements as to financial statements4. Documents accompanying the financial statements5. Directors' remuneration6. Dividends, share purchases and capital maintenance7. Small and medium-sized companies8. Abbreviated accounts9. Summary financial statements10. Revised financial statements11. Companies with a difference12. Partnerships13. The Accounting Standards Board's Statement of Principles14. Profit and loss account15. Statement of total recognised gains and losses16. Intangible fixed assets17. Tangible fixed assets18. Investment properties19. Fixed asset investments20. Impairment of fixed assets and goodwill21. Stocks and long-term contracts22. Other current assets23. The distinction between financial liabilities and equity24. Recognition and measurement of financial liabilities25. Disclosure of fi nancial instruments26. Provisions, contingent liabilities and contingent assets27. Taxation28. Share capital and reserves29. Revenue30. Retirement benefits31. Share-based payment32. ESOP trusts and employee benefit trusts33. Leasing34. Foreign currencies35. Reporting the substance of transactions36. Cash flow statements37. Events after the balance sheet date38. Related-party transactions, including directors' loans39. Group accounts40. Consolidation techniques41. Associates and joint ventures42. Segmental information43. Government grants44. Earnings per share45. Foreign exchange (FRS 23)46. Financial reporting in hyperflationary economies (FRS 24)47. Financial Instruments: scope48. Financial Instruments: Financial assets49. Financial Instruments: Financial liabilities50. Financial Instruments: Derivatives51. Financial Instruments: Embedded derivatives52. Financial Instruments: Measurement53. Financial Instruments: Recognition and derecognition54. Financial Instruments: Hedge accounting55. Financial Instruments: Disclosure (FRS 29)AppendicesI. Model financial statements for a dormant companyII. Disclosure checklist for section 700 financial statements prepared for an overseas company"


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Product Details
  • ISBN-13: 9780754535829
  • Publisher: Lexisnexis UK
  • Publisher Imprint: LexisNexis UK
  • Sub Title: Financial Reporting for UK Unlisted Entities
  • ISBN-10: 0754535827
  • Publisher Date: /11/2008
  • Binding: Hardback


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