Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 22 No 2 Feb/March 2017

Book of the Month

Cover of Spencer Bower: Reliance-Based Estoppel

Spencer Bower: Reliance-Based Estoppel

Price: £215.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition has been published, the details can be seen here:
UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts for 2016 Year Ends isbn 9780754554554

UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts


ISBN13: 9781780438252
New Edition ISBN: 9780754554554
Published: March 2015
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts (formerly: FRS 102 Illustrative Financial Statements) covers the financial statements of two fictional entities to illustrate the disclosure and presentation requirements of FRS 102 for a group and for a single entity, and also incorporate UK company law disclosures. It also includes commentary for preparers.

This edition includes the following new illustrative financial statements:

New UK GAAP Group Limited

The financial statements include:

  • Income statement presentation of discontinued operations.
  • Detailed illustrative accounting policies for a group and commentary thereon.
  • Disclosures of acquisitions and acquisition accounting.
  • Disclosures of impairments of goodwill.
Narrative reporting includes:

  • Strategic report and key principles of the FRC guidance for preparers.
  • Illustrative auditor's report for group reporting under FRS 102.
New UK GAAP Limited

The financial statements include:


  • Income statement and statement of comprehensive income.
  • Detailed illustrative accounting policies for a company and commentary thereon.
  • An example of group share based payment arrangement accounting.
  • Capitalisation of borrowing costs.
  • New FRS 102 financial instrument disclosures
  • Multi-employer pension scheme disclosures
  • Transition statement (using option 1 of FRC Staff Education Note)
Narrative reporting includes:

  • Strategic report and key principles of the FRC guidance for preparers.
  • Illustrative auditor's report
These illustrative financial statements include FRS 102 disclosures. They do not, however, include all possible disclosures and where necessary preparers will need to refer to the standard itself.

Subjects:
Accounting