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Manual of Accounting – UK GAAP 4th edition (eBook)

Manual of Accounting – UK GAAP 4th edition (eBook)

PwC, 2019

Available Formats

Format ISBN Price
eBook 9780754556312 $145.20
Book 9780754556268 $145.20

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Format: ePub

Description

PwC’s ‘Manual of accounting – UK GAAP, 4th edition’ provides comprehensive guidance on the accounting regime that applies in the UK.


Product description:


Why should you buy Manual of accounting UK GAAP 4th edition?

PwC’s ‘Manual of accounting – UK GAAP, 4th edition’ provides comprehensive guidance on the accounting regime that applies in the UK including:


     ● FRS 100, ‘Application of financial reporting requirements’;
     ● FRS 101, ‘Reduced disclosure framework - Disclosure exemptions from EU-adopted IFRS for qualifying entities’;
     ● FRS 102, ‘The financial reporting standard applicable in the UK and Republic of Ireland’;
     ● FRS 103, ‘Insurance contracts’;
     ● FRS 104, ‘Interim financial reporting’;
     ● and the accounting requirements of the Companies Act 2006 that together make up UK GAAP.


The Manual offers a clear explanation of the UK reporting requirements and it will help you deal with day-to-day issues as well as difficult issues under the regulations. In addition to providing reliable up-to date guidance on UK GAAP, the Companies Act and relevant statutory instruments, it includes practical worked examples to help illustrate the explanations.


This 4th edition has been updated for changes from the triennial review of the UK accounting standards issued in December 2017. The main changes expand the definition of a basic financial instrument to include more types of instrument through the inclusion of a principle-based description, permit investment property rented to a group entity to be measured based on cost (rather than fair value) and require fewer intangible assets to be separated from goodwill in a business combination. The changes also simplify the measurement of directors’ loans to small entities. It has also been updated for practical experience in implementing the standards.


Written by PwC’s UK Accounting Consulting Services team of specialists, the Manual will be of particular interest to finance directors, chief accountants and others concerned with preparing and using UK GAAP and reduced disclosure company financial statements.

 

Features

PwC’s ‘Manual of accounting – UK GAAP, 4th edition’ provides comprehensive guidance on the accounting regime that applies in the UK.

 

Related Titles

Manual of Accounting IFRS for the UK 2019
Manual of Accounting IFRS 2019

Author

Written with input from over 100 members of PwC's Global Accounting Consulting Services' authoring team, it delivers extensive insight based on the firm's IFRS experience around the world

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Pricing Information

$145.20AUD

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