Description - Uk Gaap 2017: Generally Accepted Accounting Practice under UK and Irish GAAP by Ernst & Young LLP
The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice.
UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include:
The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors
Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment
Intangible assets other than goodwill; business combinations and goodwill
Leases; provisions and contingencies; revenue; grants, borrowing costs
Share based payment; impairment of assets; employees benefits; income tax
Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures
Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions
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