{"product_id":"uk-gaap-2019-9781119558262","title":"UK GAAP 2019","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eUK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly:\u003c\/p\u003e \u003cul\u003e\n\u003cli\u003e\n\u003cb\u003eFRS 100: \u003c\/b\u003eApplication of Financial Reporting Requirements\u003c\/li\u003e \u003cli\u003e\n\u003cb\u003eFRS 101: \u003c\/b\u003eReduced Disclosure Framework ? Disclosure exemptions from EU-adopted IFRS for qualifying entities\u003c\/li\u003e \u003cli\u003e\n\u003cb\u003eFRS 102: \u003c\/b\u003eThe Financial Reporting Standard applicable in the UK and Republic of Ireland\u003c\/li\u003e \u003cli\u003e\n\u003cb\u003eFRS 103: \u003c\/b\u003eInsurance Contracts\u003c\/li\u003e \u003cli\u003e\n\u003cb\u003eFRS 104:\u003c\/b\u003e Interim Financial Reporting\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eThis book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. \u003c\/p\u003e\u003cp\u003eWritten by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statu\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eList of chapters\u003c\/p\u003e \u003cp\u003e1 FRS 100 – Application of financial reporting requirements 1\u003c\/p\u003e \u003cp\u003e2 FRS 101 – Reduced disclosure framework 57\u003c\/p\u003e \u003cp\u003e3 Scope of FRS 102 111\u003c\/p\u003e \u003cp\u003e4 Concepts and pervasive principles 147\u003c\/p\u003e \u003cp\u003e5 FRS 102 – Small entities 167\u003c\/p\u003e \u003cp\u003e6 Presentation of financial statements 285\u003c\/p\u003e \u003cp\u003e7 Statement of cash flows 487\u003c\/p\u003e \u003cp\u003e8 Consolidated and separate financial statements 509\u003c\/p\u003e \u003cp\u003e9 Accounting policies, estimates and errors 587\u003c\/p\u003e \u003cp\u003e10 Financial instruments 603\u003c\/p\u003e \u003cp\u003e11 Inventories 723\u003c\/p\u003e \u003cp\u003e12 Investments in associates 743\u003c\/p\u003e \u003cp\u003e13 Investments in joint ventures 781\u003c\/p\u003e \u003cp\u003e14 Investment property 811\u003c\/p\u003e \u003cp\u003e15 Property, plant and equipment 839\u003c\/p\u003e \u003cp\u003e16 Intangible assets other than goodwill 885\u003c\/p\u003e \u003cp\u003e17 Business combinations and good will 919\u003c\/p\u003e \u003cp\u003e18 Leases 1015\u003c\/p\u003e \u003cp\u003e19 Provisions and contingencies 1075\u003c\/p\u003e \u003cp\u003e20 Revenue 1121\u003c\/p\u003e \u003cp\u003e21 Government grants 1167\u003c\/p\u003e \u003cp\u003e22 Borrowing costs 1181\u003c\/p\u003e \u003cp\u003e23 Share-based payment 1207\u003c\/p\u003e \u003cp\u003e24 Impairment of assets 1365\u003c\/p\u003e \u003cp\u003e25 Employee benefits 1411\u003c\/p\u003e \u003cp\u003e26 Income tax ...... 1455\u003c\/p\u003e \u003cp\u003e27 Foreign currency translation 1521\u003c\/p\u003e \u003cp\u003e28 Hyperinflation 1557\u003c\/p\u003e \u003cp\u003e29 Events after the end of the reporting period 1565\u003c\/p\u003e \u003cp\u003e30 Related party disclosures 1577\u003c\/p\u003e \u003cp\u003e31 Specialised activities 1599\u003c\/p\u003e \u003cp\u003e32 Transition to FRS 102 1637\u003c\/p\u003e \u003cp\u003e33 FRS 103 – Insurance contracts 1727\u003c\/p\u003e \u003cp\u003e34 FRS 104 – Interim financial reporting 1843\u003c\/p\u003e \u003cp\u003eIndex of standards index 1\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407083348311,"sku":"9781119558262","price":90.25,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/uk-gaap-2019-9781119558262","provider":"Book Curl","version":"1.0","type":"link"}