UK Financial Statements: Presentation and Disclosure Requirements

ISBN-13: 9781784515362 / Angielski / Miękka / 2016 / 792 str.

Steve Collings

Spis treści

Chapter 1: Introduction Chapter 2: The Revised Companies Act 2016 Chapter 4: Overview of Small and Micro-entity Reporting Chapter 5: Abridged and Adapted Financial Statements Chapter 6: Consolidated Financial Statements Chapter 7: Auditing Financial Statement Disclosures Appendix 1: Sample Micro-Entity Financial Statements Appendix 2: Sample Small Company Financial Statements Appendix 3: Sample Medium-sized Company Financial Statements Appendix 4: Sample Large (Unlisted) Company Financial Statements Appendix 5: Sample EU-adopted IFRS Financial Statements Appendix 6: Sample Consolidated Financial Statements under FRS 102 Appendix 7: Sample Consolidated Financial Statements Prepared to EU-adopted IFRS Appendix 8: Disclosure Checklist: Micro-entity Appendix 9: Disclosure Checklist: Small Entity Appendix 10: Medium-sized Entity Disclosure Checklist Appendix 11: Large Entity Disclosure Checklist Appendix 12: EU-adopted IFRS Disclosure Checklist