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Vol 21 No 10 Oct/Nov 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
CCH Preparing Company Accounts: Small and Micros 24th ed isbn 9781785402579

CCH Preparing Company Accounts: FRSSE and Micros 23rd ed


ISBN13: 9781785400889
New Edition ISBN: 9781785402579
Previous Edition ISBN: 9781847988423
Published: May 2015
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback, A4
Price: Out of print



New UK GAAP is having an impact on small companies too! For accounting periods beginning on or after 1 January 2015 the FRSSE 2015 replaces the FRSSE 2008 and this book covers the requirements of the FRSSE 2015 and outlines the expected changes next year.

Although it seems almost certain that FRSSE 2015 will only be in existence for a single year, being replaced next year with a version of FRS 102, it is essential to get the presentation and disclosure aspects of company accounts correct.

As usual the book helps to ensure that accounts can be quickly and accurately prepared, providing all the information you need in a single volume, without having to research separately all the changes that may have occurred during the year.

This 2015 edition of Preparing Company Accounts, part of the successful CCH Preparing Accounts series, still contains all the popular characteristics that have made this book the first choice on the subject, including:

  • Updated illustrative model accounts, examples, tables and checklists
  • Companies' legislation made simple and clearly interpreted
  • Relevant statutory provisions reproduced in full and fully updated to ensure compliance with the law
  • Clear, easy-to-follow text, which makes the whole subject instantly comprehensible.

Subjects:
Accounting
Contents:
PART I GENERAL
1. Introduction
2. Companies Act 2006
3. General accounting provisions
4. Accounts and accounting standards

PART II SMALLER COMPANIES
5. Qualifying as a small or micro company
6. Contents of small company accounts
7. Contents of micro-entity accounts
8. Essentials of the FRSSE – the Financial Reporting Standard for Smaller Entities
9. Dormant companies
10. Abbreviated accounts
11. Small groups
12. Determining company audit exemption

PART III EXAMPLE ACCOUNTS AND REPORTS
13. Example accounts
14. Small company audit and assurance reports

PART IV FILING ACCOUNTS AND THE FUTURE OF UK GAAP
15. Accounts fi ling for small companies
16. The future of UK accounting and financial reporting

APPENDICES 177