Manual of Accounting: UK GAAP 2012

ISBN-13: 9781847669032 / Angielski / Twarda / 2011

PricewaterhouseCoopers

Opis

PwC's Manual of Accounting: UK GAAP 2012 provides comprehensive guidance on the UK accounting standards issued by the Accounting Standards Board (ASB) and the accounting requirements of UK law, as well as the other elements that make up UK GAAP. The manual offers a clear explanation of today's UK reporting requirements in straightforward language. It is a practical and thorough publication that will help the reader deal with day-to-day tasks, as well as difficult issues. In addition to providing reliable up-to-date guidance on UK GAAP, the Companies Act, and relevant statutory instruments, the book includes hundreds of practical worked examples, as well as extracts from company accounts that help to illustrate the explanations and show how even the most complex calculations and disclosures should be made. Written by PwC's UK Accounting Consulting Services team of specialists, the manual will be of particular interest to finance directors, chief accountants, and other concerned with preparing and using company financial statements. Analysts, academics, and overseas readers will find is invaluable as a comprehensive description of UK accounting law and practice. Key changes from previous edition include updated guidance on UITF 47 (Abstract 17) 'Extinguishing financial liabilities with equity instruments, ' improvements to FRSs, ICAEW Tech 02/10 guidance on how to determine realized profits and losses under the Companies Act 2006, updated guidance on the transfer of a business under UK GAAP, and extracts and examples

Spis treści

Accounting rules and principles: 1 Introduction; 2 Accounting principles and rules; 3 Reporting the substance of transactions; 4 Format of financial statements; 5 Other profit and loss account items; 6 Financial instruments including derivatives; 7 Foreign currencies; 8 Reporting financial performance; Profit and loss account and related notes; 9 Revenue recognition; 10 Segmental reporting; 11 Retirement benefits; 12 Share-based payment; 13 Taxation; 14 Earnings per share; Balance sheet and related notes: 15 Intangible fixed assets; 16 Tangible fixed assets; 17 Investment property; 18 Impairment of fixed assets and goodwill; 19 Leases and HP contracts; 20 Stocks and long-term contracts; 21 Provisions, contingencies and commitments; 22 Post balance sheet events; 23 Share capital and reserves; Consolidated financial statements: 24 Consolidated financial statements; 25 Acquisition accounting; 26 Disposals of subsidiaries; 27 Associates, joint ventures and joint undertakings; 28 Merger accounting; Other reports and statements: 29 Related party disclosures; 30 Cash flow statements; 31 Small and medium-sized companies; 32 Overseas companies.