Subjects:

Company Law

Contents:

Introduction

Companies Act 2006 and transition

General accounting provisions

Accounting standards and the FRSSE

Qualifying as a small company

Contents of small company accounts

Dormant company accounts

Abbreviated accounts

Small groups

Essentials of the FRSSE

Determining audit exemption

Guidelines and definitions

Example accounts - year to 30 April 2009

Appendices

Now in its 16th edition, Preparing Company Accounts provides all the tools needed for the preparation of small company accounts including straightforward analysis and explanation.

This year’s edition has been fully updated and revised to reflect:

• Help and guidance on the Companies Act 2006
• Changes in legislation and developments in UK GAAP for small companies
• Key elements of the revised FRSSE summarising accounting standards for small companies
• Developments in GAAP, accounting standards and reporting practice
• The continuing convergence of UK and international accounting standards.