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Vol 22 No 2 Feb/March 2017

Book of the Month

Cover of Spencer Bower: Reliance-Based Estoppel

Spencer Bower: Reliance-Based Estoppel

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Applying New UK GAAP 2016-17: A Practical Guide to Financial Reporting

ISBN13: 9781785402531
New Edition ISBN: 9781785404429
Previous Edition ISBN: 9781785400926
Published: June 2016
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: £90.00

Despatched in 6 to 8 days.

New UK GAAP took effect from the 1st January 2015, radically changing the landscape for companies and other entities applying UK GAAP. This book is fully updated for all changes to FRS 102; it will help to put all Accounting Standards into practice and apply them to real life situations.

Explaining the requirements of the standards in clear, easy to follow commentary with worked examples, disclosure suggestions, and advice on best practice, the book is an ideal companion for accountants (or accountancy students) who are preparing or auditing accounts under UK GAAP.

Guidance is provided to reflect all accounting standards and related legislation. The information is cross-referenced with the law and standards so that you can find guidance quickly and easily, saving you valuable, and often chargeable, time.

Each chapter covers recognition, measurement, presentation and disclosure issues:

  • Introduction
  • Concepts, Principles and Policies
  • Financial Statement Presentation
  • Groups
  • Tangible and intangible assets and impairments
  • Inventories
  • Financial Instruments
  • Leasing
  • Provisions and Contingencies
  • Revenue
  • Income Taxes
  • Foreign Currency Issues
  • Borrowing Costs
  • Employee Benefits and Share Based Payments
  • Events after the end of the Reporting Period
  • Related Parties
  • Public Benefit Entities
  • Other Guidance
  • Transition to FRS 102


Series: CCH Accounting Practice

Applying GAAP 2017-18: A Practical Guide to Financial Reporting
ISBN 9781785404429
To be published June 2017
CCH Editions
CCH Accounting Standards 2017-18
Edited by: CCH
ISBN 9781785404412
To be published June 2017
CCH Editions
CCH Auditing and Reporting 2017-18
Edited by: CCH
ISBN 9781785404436
Published March 2017
CCH Editions
CCH Accounting Standards 2016-17
Edited by: CCH
ISBN 9781785402524
Published June 2016
CCH Editions