Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Lowe legislation jp
Sealy millman 2018 jp
Desmith out now
Uk supremem 1 8
Williams published
Luba housing

UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

Hide this message

This book is now Out of Print.
A new edition has been published, the details can be seen here:
CCH Transition Guide FRS 102 and FRS 105 2017-18 isbn 9781785404931

CCH Transition Guide: FRS 102


ISBN13: 9781847988430
New Edition ISBN: 9781785404931
Published: October 2014
Publisher: Croner-i
Country of Publication: UK
Format: Paperback
Price: Out of print



This publication will take you through the practical steps to transition from current UK GAAP to FRS 102. The guide will cover the impact on disclosures, accounting policies, taxation and how to guide clients regarding the transition exemptions available.

This brand new title details practical implications such as:-

  • finding that a previous accounting policy wasn't in compliance with current UK GAAP - e.g. no provision for decommissioning of fixed assets, no holiday pay accrual even though material etc.
  • needing fair values that weren't previously required, e.g. for derivatives
  • not having established fair values at transition date
  • not having the relevant information available for business combinations
  • how to deal with a business combination in the transition period
  • case study showing accounts under old GAAP and how they change under new UK GAAP
  • checklists for project plans on implanting FRS 102
  • checklists for accounting policy choices
The book also includes how to deal with the taxation impacts of transition, including:-


  • examples of PYA issues that are capital and ones which are revenue and the different treatment
  • the disregard regulations and financial instruments and cross reference to CCH guidance on this area
  • iXBRL tagging and what will be required
Example letters feature to explain to clients what FRS 102 is and the impact it has for their accounts and any decisions they need to take (eg on accounting policy and exemption choices).

Subjects:
Accounting