Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements.
The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements.
The book also covers:
Companies Act 2006 and related statutory instruments
FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018)
FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018)
Requirements of International Financial Reporting Standards
2016 Auditing Standards (ISA (UK) 200 - ISA (UK) 805, including June 2016 revisions and July 2017 updates)
- ISBN10 1526503328
- ISBN13 9781526503329
- Publish Date 25 June 2018
- Publish Status Active
- Publish Country GB
- Publisher Bloomsbury Publishing PLC
- Imprint Bloomsbury Professional
- Format eBook (EPUB)
- Pages 784
- Language English
- URL http://bloomsbury.com/