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Codification of Statements on Standards for Attestation Engagements, January 2019

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Small Company Financial Reporting, 2nd Edition

Small Company Financial Reporting, 2nd Edition

作者： Steve Collings
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526508898
出版时间 February 2019
规格： Paperback , 720 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,358.50

￥1,317.75 Save ￥40.76 (3%)

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This 2nd edition of Financial Reporting for Small Companies reflects three years of practical experience implementing this standard, and subsequent changes to the guidance which were consolidated in the FRC's recent Triennial Review.

In addition, the new content includes:
- amendments to the illustrative financial statements to reflect changes in company law regarding presentation and the finalised small company thresholds
- additional material on the filing regime at Companies House for small companies
- reference in the tax chapter to the updated HMRC guidance via their Overview Papers
- a complete restructure of the content so that each accounting area is now in its own standalone chapter which reflects the implementation feedback
- updated and additional worked examples
- Adjustment to the guidance reflecting the FRC's updated guidance on going concern
Chapter 1: Introduction
Chapter 2: New small companies regime
Chapter 3: Financial statements
Chapter 4: The elements of financial statements
Chapter 5: Reporting the substance of transactions
Chapter 6: Contentious areas of the financial statements
Chapter 7: Small company legal requirements
Chapter 8: Consolidated financial statements
Chapter 9: Related parties
Chapter 10: Transactions with directors
Chapter 11: Financial reporting for micro-entities
Chapter 12: Financial reporting of key areas of the accounts
Chapter 13: Small company audits and ethical standards
Chapter 14: The transition to new UK GAAP
Appendix I: Sample micro-entity financial statements
Appendix II: Sample small company financial statements

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