Interpretation and Application of UK GAAP for Accounting Periods Commencing on or After 1 January 2015

A handy, practical and comprehensive guide that illustrates how to apply UK GAAP at all levels, from EU-adopted IFRS, FRSs 100, 101 and 102 to the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015). With sweeping changes coming in across the accountancy profession, it [...]
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A handy, practical and comprehensive guide that illustrates how to apply UK GAAP at all levels, from EU-adopted IFRS, FRSs 100, 101 and 102 to the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015). With sweeping changes coming in across the accountancy profession, it is vital that preparers of financial statements have a sound understanding of how UK GAAP works. Professional regulators are becoming increasingly keen on technically compliant financial statements and it is therefore crucial that preparers appreciate how to apply UK GAAP in the context of financial statements. This publication brings the theory to life by including real-life examples encountered in the profession. The key accounting treatments will be covered, and a list of disclosure requirements will be included at the end of each chapter to aid understanding.