New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly:
- FRS 100 – Application of Financial Reporting Requirements;
- FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and
- FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland.
This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards.
Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples.
Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.
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About the Author
Ernst&Young is a global leader in professional services with some 114,000 people based in 140 countries. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their clients. By connecting their people's talents, Ernst&Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions.
The UK Financial Reporting Group of Ernst&Young is based in London.
Table of Contents
1 FRS 100 1
2 Scope of FRS 102 61
3 Concepts and pervasive principles 93
4 Presentation of financial statements 109
5 Statement of cash flows 243
6 Consolidated and separate financial statements 267
7 Accounting policies, estimates and errors 337
8 Financial instruments 355
9 Inventories 437
10 Investments in associates 457
11 Investments in joint ventures 493
12 Investment property 527
13 Property, plant and equipment 545
14 Intangible assets other than goodwill 597
15 Business combinations and goodwill 635
16 Leases 713
17 Provisions and contingencies 777
18 Revenue 821
19 Government grants 869
20 Borrowing costs 883
21 Share-based payment 909
22 Impairment of assets 1061
23 Employee benefits 1107
24 Income tax 1147
25 Foreign currency translation 1201
26 Hyperinflation 1237
27 Events after the end of the reporting period 1247
28 Related party disclosures 1259
29 Specialised activities 1279
30 Transition to FRS 102 1319
31 FRS 101 – Reduced Disclosure Framework 1393
Index of standards index 1
Index index 39
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