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A Practical Guide to UK Accounting and Auditing Standards

A Practical Guide to UK Accounting and Auditing Standards

作者： Steve Collings
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526503312
出版时间 June 2018
规格： Paperback , 1600 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,450.80

￥1,407.28 Save ￥43.52 (3%)

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As new UK GAAP begins to be implemented in the UK and Republic of Ireland, this book brings together all aspects of UK company law, accounting standards and auditing standards.

Unlike any other content in the market, this book aims to be a practical one-stop-shop which takes the theory contained in the accounting and auditing standards and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements.

Its aim is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on a balance sheet.

This book is also a useful companion to UK Financial Statements: Presentation and Disclosure Requirements (also authored by Steve Collings); whilst UK Financial Statements focuses on how disclosures should look, this new book focuses on recognition, measurement and auditing.

Whilst both books are practical in nature, A Practical Guide to UK Accounting and Auditing Standards is structured like a workbook with an emphasis on how credits and debits are reflected on balance sheets.
Preface
Introduction
1: Overview of the Companies Act 2006 requirements and UK GAAP
2: Requirements for statutory audit
3: Ethical standards applicable to audit engagements
4: Accounting and audit of intangible fixed assets
5: Accounting and audit of tangible fixed assets
6: Accounting and audit of investments
7: Accounting and audit of inventories and work-in-progress
8: Accounting and audit of trade receivables
9: Accounting and audit of other debtors
10: Accounting and audit of cash and bank balances
11: Accounting and audit of financial instruments
12: Accounting and audit of trade payables
13: Accounting and audit of other creditors
14: Accounting and audit of tax (including deferred tax)
15: Accounting and audit of provisions and contingencies
16: Accounting and audit of pension provisions
17: Accounting and audit of share capital (including share-based payment)
18: Accounting and audit of other reserves
19: Accounting and audit of revenue
20: Accounting and audit of payroll
21: Disclosure and audit of related parties
22: Auditing disclosure notes in the financial statements (including post-balance sheet events)
23: Accounting and audit of consolidated financial statements
24: Accounting and audit of leasing arrangements
25: Foreign currency

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