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UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts By PwC

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Last updated on 19 Apr, 2025 16:20:53 BSTView all revisionsView all revisions

Item specifics

Condition
Very Good: A book that has been read and does not look new, but is in excellent condition. No ...
Title
UK GAAP Illustrative Financial Statements: FRS 102 Example Accou
ISBN
9781780438252
Publication Year
2015
Type
Textbook
Format
Paperback
Language
English
Publication Name
UK Gaap Illustrative Financial Statements: Frs 102 Example Accounts
Item Height
234 mm
Author
Pwc
Publisher
Bloomsbury Publishing
Subject
Accounting
Item Weight
237 g
Item Width
150 mm
Number of Pages
176 Pages

About this product

Product Information

UK 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.

Product Identifiers

Publisher
Bloomsbury Publishing
ISBN-13
9781780438252
eBay Product ID (ePID)
212898140

Product Key Features

Number of Pages
176 Pages
Language
English
Publication Name
UK Gaap Illustrative Financial Statements: Frs 102 Example Accounts
Publication Year
2015
Subject
Accounting
Type
Textbook
Author
Pwc
Format
Paperback

Dimensions

Item Height
234 mm
Item Weight
237 g
Item Width
150 mm

Additional Product Features

Country/Region of Manufacture
United Kingdom
Title_Author
Pwc

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