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Vol 25 No 2 Feb/March 2020

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Lewin on Trusts

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Applying GAAP 2019-20: A Practical Guide to Financial Reporting isbn 9781788872836

Applying GAAP 2018-19: A Practical Guide to Financial Reporting

ISBN13: 9781788871464
New Edition ISBN: 9781788872836
Previous Edition ISBN: 9781785404429
Published: June 2018
Publisher: Croner-i
Country of Publication: UK
Format: Paperback
Price: Out of print

Applying GAAP explains in detail how to apply FRS 102 with worked examples, disclosure suggestions and practical tips on implementation. Written by Wolters Kluwer UK technical writers, this edition takes you through all sections of FRS 102 providing guidance on the recognition, measurement, disclosure and presentation requirements of the standard.

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:

  • Introduction
  • Concepts, Principles and Policies
  • Financial Statement Presentation
  • Groups
  • Tangible and intangible assets and impairments
  • Inventories
  • Financial Instruments
  • Leasing
  • Provisions and Contingencies
  • Revenue
  • Income Taxes
  • Foreign Currency Issues
  • Borrowing Costs
  • Employee Benefits and Share Based Payments
  • Events after the end of the Reporting Period
  • Related Parties
  • Public Benefit Entities
  • Other Guidance
  • Transition to FRS 102


Series: Croner-i Accounting Practice

Auditing and Reporting 2019-20
Edited by: Croner-i
ISBN 9781788872843
Published July 2019
Accounting Standards 2019-20
Edited by: Julia Bowyer
ISBN 9781788872829
Published July 2019
Accounting Standards 2018-19
Edited by: Julia Bowyer
ISBN 9781788871457
Published June 2018
Out of print
CCH Auditing and Reporting 2018-19
Edited by: CCH
ISBN 9781788871471
Published June 2018
Out of print