Interim Financial Reporting
Author: International Accounting Standards Committee
Publisher:
Published: 1997
Total Pages: 46
ISBN-13:
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Author: International Accounting Standards Board
Publisher:
Published: 2004
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKIFRS 6
Author: International Accounting Standards Board
Publisher:
Published: 2004
Total Pages: 16
ISBN-13: 9781904230724
DOWNLOAD EBOOKFinancial Reporting in Hong Kong - Illustrative Financial Statements & Disclosure Checklists 2007
Author:
Publisher: CCH Hong Kong Limited
Published: 2008
Total Pages: 336
ISBN-13: 9789881722324
DOWNLOAD EBOOKLosing the Excess Baggage
Author:
Publisher:
Published: 2011
Total Pages: 137
ISBN-13: 9781904574828
DOWNLOAD EBOOKUK GAAP Illustrative Financial Statements: FRS 102 Example Accounts
Author: PwC
Publisher: Bloomsbury Professional
Published: 2015-03-31
Total Pages: 100
ISBN-13: 9781780438252
DOWNLOAD EBOOKUK GAAP Illustrative Financial Statements: FRS 102 Example Accounts (formerly: FRS 102 Illustrative Financial Statements) covers the financial statements of two fictional entities to illustrate the disclosure and presentation requirements of FRS 102 for a group and for a single entity, and also incorporate UK company law disclosures. It also includes commentary for preparers. This edition includes the following new illustrative financial statements: New UK GAAP Group Limited The financial statements include: . Income statement presentation of discontinued operations. . Detailed illustrative accounting policies for a group and commentary thereon. . Disclosures of acquisitions and acquisition accounting. . Disclosures of impairments of goodwill. Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report for group reporting under FRS 102. New UK GAAP Limited The financial statements include: . Income statement and statement of comprehensive income. . Detailed illustrative accounting policies for a company and commentary thereon. . An example of group share based payment arrangement accounting. . Capitalisation of borrowing costs. . New FRS 102 financial instrument disclosures . Multi-employer pension scheme disclosures . Transition statement (using option 1 of FRC Staff Education Note) Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report These illustrative financial statements include FRS 102 disclosures. They do not, however, include all possible disclosures and where necessary preparers will need to refer to the standard itself.
Illustrative IFRS Corporate Consolidated Financial Statements for 2011 Year Ends
Author: Pwc
Publisher: A&C Black
Published: 2011-01-01
Total Pages: 153
ISBN-13: 1847669093
DOWNLOAD EBOOKThis publication provides an illustrative set of consolidated financial statements - prepared in accordance with International Financial Reporting Standards (IFRS) - for a fictional manufacturing, wholesale, and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements. The book is based on the requirements of IFRS standards and interpretations for financial years beginning on or after January 1, 2011. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on agricultural assets, IFRSs 10 and 11, IFRS 13, and current and forthcoming requirements.
UK Illustrative Financial Statements for 2011 Year Ends
Author: PwC
Publisher: A&C Black
Published: 2011-01-01
Total Pages: 221
ISBN-13: 1847669085
DOWNLOAD EBOOKThis publication provides examples of sets of accounts for the year ended 31 December 2011. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. In addition to the appendices on IFRS 9 and first-time adoption, the latest edition includes appendices on: Agricultural assets IFRSs 10 and 11 IFRS 13 and Current and forthcoming requirements.
UK Illustrative Financial Statements for 2013 Year Ends
Author: PwC
Publisher: A&C Black
Published: 2013-11-25
Total Pages: 357
ISBN-13: 1780432577
DOWNLOAD EBOOKUK Illustrative Financial Statements for 2013 year ends provides examples of sets of accounts for the year ended 31 December 2013. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP. UK Illustrative Financial Statements for 2013 year ends comprises of: IFRS GAAP Plc - consolidated financial statements for a fictional listed group reporting under IFRS; GAAP UK Group Limited - consolidated financial statements for a fictional unlisted UK company; UK GAAP Limited - single-entry financial statements for a fictional unlisted UK company. This publication provides three example sets of financial statements for the year ended 31 December 2013. This edition includes the following updates: IFRS GAAP Plc - updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations, changes to UK Company law and reporting requirements for listed companies for financial years beginning on or after 1 January 2013. Significant changes to the financial statements include the application of IFRSs 10, 11, 12 and 13 together with IAS 19 and the IAS 1 presentation changes to Other Comprehensive Income. Significant changes to narrative reporting include: Strategic report requirements and related amendments to the Directors' report for listed companies; Disclosure and presentation requirements of the Directors' Remuneration Report; Updated UK Corporate Governance disclosures; Updated illustrative Auditor's report for listed companies. It also includes appendices providing illustrative financial statements relating to: Alternative presentation of cash flows and statement of comprehensive income; Biological assets; Oil and gas exploration assets; Current and forthcoming requirements. GAAP UK Group Limited & UK GAAP Limited - Example financial statements prepared under existing UK GAAP. Significant changes in narrative reporting include: Strategic report requirements and related amendments to the Directors' report for private companies; Updated illustrated Auditor's report for private companies. Previous ISBN: 9781780431031
