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Vol 21 No 10 Oct/Nov 2016

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Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

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UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2015 Year Ends


ISBN13: 9781784515478
New Edition ISBN: 9780754554417
Previous Edition ISBN: 9781780438061
Published: June 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £40.00



Low stock.

This publication provides illustrative financial statements for the year ended 31 December 2015. These illustrative financial statements will assist the reader in preparing financial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under IFRS or FRS 101 'Reduced Disclosure Framework'.

IFRS GAAP plc

An illustrative annual report, including the consolidated financial statements of IFRS GAAP plc group of companies. The annual report has been prepared to show the disclosures and format that might be expected, for a group of its size, that prepares its financial statements in accordance with IFRS, UK law and UK Listing Rules requirements, for a fictional corporate entity (IFRS GAAP plc).

New UK GAAP Limited

An example annual report for New UK GAAP Limited. The annual report has been prepared to show the disclosures and format that might be expected for a company preparing its financial statements under FRS 101 'Reduced Disclosure Framework' and the Companies Act. FRS 101 provides the disclosure exemptions from EU-adopted IFRS for qualifying entities.

Subjects:
Accounting
Contents:
Reports
Strategic report
Directors' report
Remuneration report
Corporate governance report
Statement of directors' responsibilities
Independent auditors' report to the members of IFRS GAAP plc
Financial statements
Consolidated income statement
Consolidated statement of comprehensive income
Consolidated and Parent Company balance sheets
Consolidated statement of changes in equity
Consolidated and Parent Company statement of cash flows
Notes to the consolidated financial statements:

1. General information
2. Summary of significant accounting policies
3. Financial risk management
4. Critical accounting estimates and judgements
5. Segment information
6. Exceptional items
7. Other income
8. Other (losses)/gains – net
9. Expenses
10. Employees
11. Finance income and costs
12. Investments
13. Income tax expense
14. Earnings per share
15. Net foreign exchange gains/(losses)
16. Property, plant and equipment
17. Intangible assets
18. Financial instruments
18.1 Financial instruments by category
18.2 Credit quality of financial assets
19. Available-for-sale financial assets
20. Derivative financial instruments
21. Trade and other receivables
22. Inventories
23. Financial assets at fair value through profit or loss
24. Cash and cash equivalents
25. Non-current assets held for sale and discontinued operations
26. Share capital and premium
27. Share-based payment
28. Retained earnings
29. Other reserves
30. Trade and other payables
31. Borrowings
32. Deferred income tax
33. Post-employment benefits
34. Dividends per share
35. Provisions for other liabilities and charges
36. Cash generated from operations
37. Contingencies
38. Commitments
39. Business combinations
40. Transactions with non-controlling interests
41. Related parties

Appendices
Appendix I – Alternative presentation of primary statements
1. Consolidated statement of cash flows – direct method
2. Consolidated statement of comprehensive income – single statement, showing expenses by function
Appendix II – Areas not illustrated in financial statements of IFRS GAAP plc
1. Biological assets
2. Construction contracts
3. Oil and gas exploration assets
4. Leases: Accounting by lessor
5. Government grants
6. Revenue recognition: multiple arrangements
7. Customer loyalty programmes
8. Put option
9. Foreign currency translations – disposal of foreign operation and partial disposal
10. Share-based payments – modification and cancellation
Appendix III – New standards and amendments
1. New standards and amendments
2. Forthcoming requirements.

Series: PwC's Manual of Accounting

Manual of Accounting: Interim and Preliminary Reporting for the UK 2017 ISBN 9780754554424
To be published April 2017
LexisNexis Butterworths
£42.00
Manual of Accounting: Interim Financial Reporting 2017 ISBN 9780754554431
To be published April 2017
LexisNexis Butterworths
£26.00
Manual of Accounting: New UK GAAP 3rd ed ISBN 9780754554400
To be published January 2017
LexisNexis Butterworths
£68.00
UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2016 Year Ends ISBN 9780754554417
To be published December 2016
LexisNexis Butterworths
£42.00
Manual of Accounting: IFRS for the UK 2017 ISBN 9780754554387
To be published December 2016
LexisNexis Butterworths
£147.00
Manual of Accounting: IFRS 2017 ISBN 9780754554394
To be published November 2016
LexisNexis Butterworths
£137.00
Illustrative IFRS Consolidated Financial Statements for 2016 Year Ends ISBN 9780754554363
Published October 2016
LexisNexis Butterworths
£32.00
Manual of Accounting: Interim and Preliminary Reporting for the UK 2016 ISBN 9781784517250
Published June 2016
Bloomsbury Professional
£40.00
Manual of Accounting: Interim Financial Reporting 2016 ISBN 9781784517113
Published June 2016
Bloomsbury Professional
£25.00
Manual of Accounting: Narrative Reporting 2016 ISBN 9781784515300
Published January 2016
Bloomsbury Professional
£50.00
Manual of Accounting: IFRS for the UK 2016 Pack ISBN 9781784515621
Published January 2016
Bloomsbury Professional
Out of print
Manual of Accounting: IFRS 2016 Pack ISBN 9781784515614
Published January 2016
Bloomsbury Professional
£130.00
Manual of Accounting IFRS 2015 Supplement ISBN 9781784515195
Published December 2015
Bloomsbury Professional
Out of print
Illustrative IFRS Consolidated Financial Statements for 2015 Year Ends ISBN 9781784511104
Published August 2015
Bloomsbury Professional
£30.00
Manual of Accounting: UK Financial Reporting 2015 Pack ISBN 9781780438269
Published July 2015
Bloomsbury Professional
£220.00
Manual of Accounting: New UK GAAP Pack 2015 ISBN 9781780438276
Published July 2015
Bloomsbury Professional
£85.00
Manual of Accounting: New UK GAAP 2nd ed ISBN 9781780438054
Published June 2015
Bloomsbury Professional
£65.00
Manual of Accounting: IFRS 2015 ISBN 9781780438092
Published January 2015
Bloomsbury Professional
£100.00
Manual of Accounting: IFRS for the UK 2015 Pack ISBN 9781780438122
Published January 2015
Bloomsbury Professional
£135.00
Manual of Accounting: IFRS for the UK 2015 ISBN 9781780438108
Published January 2015
Bloomsbury Professional
£100.00
Manual of Accounting: IFRS 2015 Pack ISBN 9781780438115
Published December 2014
Bloomsbury Professional
£120.00
Illustrative IFRS Consolidated Financial Statements for 2014 Year Ends ISBN 9781780438085
Published December 2014
Bloomsbury Professional
£20.00
Manual of Accounting: Interim and Preliminary Reporting for the UK 2014 ISBN 9781780436722
Published July 2014
Bloomsbury Professional
£40.00
Manual of Accounting: Interim Financial Reporting 2014 ISBN 9781780436715
Published May 2014
Bloomsbury Professional
£25.00
Manual of Accounting: UK Financial Reporting 2014 Pack ISBN 9781780434742
Published January 2014
Bloomsbury Professional
Out of print
Manual of Accounting: IFRS for the UK 2014 Pack ISBN 9781780433073
Published January 2014
Bloomsbury Professional
Out of print
Manual of Accounting: IFRS 2014 Pack ISBN 9781780433066
Published December 2013
Bloomsbury Professional
Out of print
Manual of Accounting: Interim Financial Reporting 2013 ISBN 9781780432557
Published June 2013
Bloomsbury Professional
Out of print
Manual of Accounting: Interim and Preliminary Reporting for the UK 2013 ISBN 9781780432564
Published June 2013
Bloomsbury Professional
Out of print
Manual of Accounting: Interim Financial Reporting 2015 ISBN 9781784510237

Bloomsbury Professional
Publication Abandoned
Publication Abandoned