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Vol 23 No 5 May/June 2018

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Practical Guide to the Financial Reporting Standard for Smaller Entities 2nd ed

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ISBN13: 9780754519249
ISBN: 0754519244
New Edition ISBN: 1845927281
Published: August 2002
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

The second edition of this practical handbook provides authoritative guidance on the preparation and analysis of financial reporting for smaller companies. The book describes the contents of the revised FRSSE. It includes: full text of the FRSSE as amended in December 2001 (effective June 2002), an item-by-item appraisal of the practical implication of the FRSSE, useful small company accounts checklists and advice on the law of small company reporting. The book also includes a summary of overseas small company reporting requirements, to serve as a guide to possible future developments. Written by an established practitioner, author and lecturer on financial reporting and accounting, "Tolley's Practical Guide to the Financial Reporting Standard for Smaller Entities, Second edition" will be an essential source of reference for accountants, in-house company accountants and finance directors of small companies in the UK and overseas, auditors, company secretaries, bankers and lawyers.

reprinted with ISBN: 9781845927288

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Historical Background
Objectives of Standard and interaction with the Companies Act
The balance sheet--tangible and intangible assets
The balance sheet--current assets
The profit and loss account
Taxation including deferred tax
Financial reporting topics of special interest
Notes to the account
Other items including cash flow voluntary disclosure
Alternative UK approaches to small company reporting
Overseas developments
Future developments