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Similarities and Differences: A Comparison of Current UK GAAP new UK GAAP (FRS 102) and IFRS, 2nd Edition

Similarities and Differences: A Comparison of Current UK GAAP new UK GAAP (FRS 102) and IFRS, 2nd Edition

作者： PricewaterhouseCoopers (PwC)
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780438313
出版时间 December 2015
规格： Paperback , 140 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥247.00

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This publication provides a high level overview of the significant differences between current UK GAAP, new UK GAAP (FRS 102) and EU-adopted IFRS. It focuses on a selection of those differences most commonly found in practice. When applying the individual accounting frameworks, companies should consult all of the relevant accounting standards and, where applicable, national law. This summary takes into account authoritative pronouncements issued under UK GAAP and IFRS published up to March 2014.

The executive summary aims to demonstrate how converting to new UK GAAP or IFRS has implications far beyond an entity's financial reporting function; to highlight some of the key differences between current UK GAAP and new UK GAAP and IFRS; and to encourage early consideration of the most appropriate framework to adopt going forward for your entity. The second section provides a summary of the similarities and differences between the three frameworks and refers to subsequent sections where key divergences are highlighted.
Executive summary
Summary of key differences
1. Accounting rules and principles
Accounting framework
First-time adoption
Financial statements
Financial instruments
Foreign currencies
2. Income statement and related notes
Income
Expenses
Employee benefits
Share-based payments
Income taxes
3. Balance sheet and related notes
Intangible assets
Property, plant and equipment
Investment property
Impairment of assets
Leases
Inventories
Provisions and contingencies
Events after the end of the reporting period
Equity
4. Consolidated and separate financial statements
Consolidation
Business combinations
Discontinued operations and assets held for sale
Investments in associates
Investments in joint ventures
5. Other subjects
Related party disclosures
Specialised activities

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Similarities and Differences: A Comparison of Current UK GAAP new UK GAAP (FRS 102) and IFRS, 2nd Edition

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Similarities and Differences: A Comparison of Current UK GAAP new UK GAAP (FRS 102) and IFRS, 2nd Edition

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