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Vol 23 No 2 Feb/March 2018

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
Price: £120.00

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UK Accounting Practice

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ISBN13: 9780754528012
ISBN: 0754528014
Published: October 2005
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback
Price: Out of print

Whilst UK listed companies required to prepare group accounts will have made the move to International Accounting Standards in 2005, for most UK private companies the transition will be much slower, and they will continue to follow national rules.

UK Accounting Practice is an extremely detailed guide to financial reporting for UK companies, following the latest set of ASB standards. It looks in detail at the application of the standards and the Companies Act, highlighting grey areas, and giving thorough interpretations, as well as commenting on future developments. This title is an essential book for the small-medium sized accountancy firm, as well as finance departments with private companies.

Topics are covered in the order they appear in accounts and there is extensive cross-referencing. Produced in a robust hardback format – this is a book that will be used on a daily basis.

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Company Law
Chapter 1 - Accounting Standards, Accounting Principles & Accounting Rules
Chapter 2 - The ASB's Statement of Principles for Financial Reporting
Chapter 3 - The True & Fair View
Chapter 4 - Substance over Form
Chapter 5 - Accounting Policies
Chapter 6 - Comparative Figures and Prior Period Adjustments
Chapter 9 - Profit & Loss Account Formats
Chapter 13 - Depreciation
Chapter 15 - Taxation
Chapter 19 - Balance Sheet Formats
Chapter 23 - Stocks
Chapter 24 - Long term contracts
Chapter 25 - Debtors, prepayments and accrued income
Chapter 28 - Leasing and HP liabilities
Chapter 29 - Other creditors, accruals and deferred income
Chapter 30 - Provisions for liabilities
Chapter 31 - Deferred taxation
Chapter 33 - Commitments and contingencies
Chapter 35 - Cash flow statement
Chapter 36 - Other statements
Chapter 39 - Operating & Financial Review