Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 23 No 2 Feb/March 2018

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
Price: £120.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


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).