Group Accounts under UK GAAP 9781526521484

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Автор: Steve Collings
Название: Group Accounts under UK GAAP
ISBN: 9781526521484
Издательство: Bloomsbury Academic
Классификация:

Отчётность

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ISBN-10: 1526521482
Обложка/Формат: Paperback
Страницы: 296
Вес: 0.28 кг.
Дата издания: 08.06.2022
Серия: Economics/Business/Finance
Язык: English
Размер: 248 x 156
Читательская аудитория: Professional and scholarly
Ключевые слова: Accounting,Financial accounting, BUSINESS & ECONOMICS / Accounting / Financial,BUSINESS & ECONOMICS / Accounting / General,BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.)
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Поставляется из: Англии
Описание: This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP. Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure. Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap. The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered. All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses.

Group Accounts under UK GAAP, Steve Collings