Financial Reporting for Unlisted Companies in the UK and Republic of Ireland

Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
Author :
Publisher : Bloomsbury Professional
Total Pages : 856
Release :
ISBN-10 : 1526508834
ISBN-13 : 9781526508836
Rating : 4/5 (836 Downloads)

Book Synopsis Financial Reporting for Unlisted Companies in the UK and Republic of Ireland by : Steve Collings

Download or read book Financial Reporting for Unlisted Companies in the UK and Republic of Ireland written by Steve Collings and published by Bloomsbury Professional. This book was released on 2018-11-29 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on 4 years' worth of understanding, this new edition of Financial Reporting for Unlisted Companies in the UK and the Republic of Ireland details how the standard should be applied in different circumstances. This is conveyed using many real-life examples from practice. The content has also been restructured so it is more in line with the structure of FRS 102. This edition of the title also incorporates the micro-entities regime, which had not been transposed into company law at the time the 1st edition was written. The book has also been revised with the changes brought in through the FRC's Triennial Review which was published in December 2017. The principal amendments to the standard are as follows: - The simplification of the measurement of directors' loans to small entities - A requirement for fewer intangible assets to be separated from goodwill in a business combination - Permit investment property rented to another group entity is to be measured by reference to cost, rather than fair value - There is expansion of the circumstances in which a financial instrument may be measured at amortised cost, rather than fair value - The definition of a financial institution has been simplified. New case law covered includes: - Companies Act 2006 and related SIs - FRS 102 The Financial Reporting Standard Applicable in the UK and the Republic of Ireland (March 2018) - FRS 105 The Financial Reporting Standard Applicable to the Micro-entities Regime (March 2018)


Financial Reporting for Unlisted Companies in the UK and Republic of Ireland Related Books

Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
Language: en
Pages: 856
Authors: Steve Collings
Categories: Law
Type: BOOK - Published: 2018-11-29 - Publisher: Bloomsbury Professional

GET EBOOK

Based on 4 years' worth of understanding, this new edition of Financial Reporting for Unlisted Companies in the UK and the Republic of Ireland details how the s
FRS 102
Language: en
Pages:
Authors:
Categories:
Type: BOOK - Published: 2015 - Publisher:

GET EBOOK

UK GAAP Financial Statement Disclosures Manual
Language: en
Pages: 531
Authors: Steven Collings
Categories: Business & Economics
Type: BOOK - Published: 2016-09-01 - Publisher: John Wiley & Sons

GET EBOOK

A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals
Group Accounts under UK GAAP
Language: en
Pages: 295
Authors: Steve Collings
Categories: Business & Economics
Type: BOOK - Published: 2022-06-08 - Publisher: Bloomsbury Publishing

GET EBOOK

This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group a
Managing the Transition to IFRS-Based Financial Reporting
Language: en
Pages: 415
Authors: Lisa Weaver
Categories: Business & Economics
Type: BOOK - Published: 2014-05-16 - Publisher: John Wiley & Sons

GET EBOOK

The one-stop guide to transitioning to IFRS financial reporting The International Financial Reporting Standards (IFRS) have already been adopted in Europe, and