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CCH Preparing FRS 101 Accounts 2016-17

CCH Preparing FRS 101 Accounts 2016-17

作者： Helen Lloyd
出版商： Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781785403385
出版时间 April 2016
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,035.50

￥1,004.44 Save ￥31.07 (3%)

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Preparing FRS 101 accounts is a new addition to the popular CCH Preparing Accounts series. It looks at accounts preparation under new UK GAAP for those that have not chosen to use FRS 102 and are not eligible to use the special rules for small and micro entities.

Under FRS 101, companies use full IFRS but with a complex list of amendments and disclosure exemptions. This publication shines a light through the guidance, showing how the parts of the standard interact with each other and the law, and walking preparers through pulling together their first set of FRS 101 accounts.

This standard is an attractive alternative to FRS 102 when replacing old UK GAAP for companies belonging to a group preparing IFRS consolidated accounts.

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