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Small Company Financial Reporting 2nd ed

Steve Collings

ISBN13: 9781526508898
Previous Edition ISBN: 9781780438740
Published: February 2019
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print





This 2nd edition of Financial Reporting for Small Companies reflects three years of practical experience implementing this standard, and subsequent changes to the guidance which were consolidated in the FRC's recent Triennial Review.

In addition, the new content includes:

  • amendments to the illustrative financial statements to reflect changes in company law regarding presentation and the finalised small company thresholds
  • additional material on the filing regime at Companies House for small companies
  • reference in the tax chapter to the updated HMRC guidance via their Overview Papers
  • a complete restructure of the content so that each accounting area is now in its own standalone chapter which reflects the implementation feedback
  • updated and additional worked examples
  • Adjustment to the guidance reflecting the FRC's updated guidance on going concern

Subjects:
Accounting
Contents:
1. Introduction
2. The Small Companies Regime
3. The Financial Statements
4. Elements of the Financial Statements
5. Reporting the Substance of Transactions
6. Contentious Areas of the Financial Statements
7. Small Company Legal Requirements
8. Consolidated Financial Statements
9. Related Parties
10. Transactions with Directors
11. Financial Reporting for Micro-entities
12. Accounting Policies, Estimates and Errors
13. Basic Financial Instruments
14. Other Financial Instruments
15. Inventory
16. Investments in Associates
17. Investments in Joint Ventures
18. Investment Property
19. Property, Plant and Equipment
20. Intangible Assets (excluding Goodwill)
21. Business Combinations and Goodwill
22. Leases
23. Provisions and Contingencies
24. Liabilities and Equity
25. Revenue
26. Government Grants
27. Borrowing Costs
28. Share-based Payment
29. Impairment of Assets
30. Employee Benefits
31. Foreign Currency
32. Events after the end of the Reporting Period
33. Specialised Activities
34. Small Company Audits and the Ethical Standard
35. Transition Issues
Appendix 1 Sample Micro-entity Financial Statements
Appendix 2 Sample Small Company Financial Statements
Index