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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: