UK GAAP for business practice by Gee, Paul instant download

UK GAAP for business practice by Gee, Paul instant download

xv, 496 pages : 24 cm, Includes index, Includes web resources, 1. Executive summary 2005 -- 2. The UK regulatory framework -- 3. Accounting policies and estimation techniques -- 4. Profit and loss account, statement of total recognized gains and losses (STRGL) and balance sheet -- 5. Cash flow statements -- 6. Reporting the substance of transactions -- 7. Converging UK GAAP with IFRS -- 8. Revenue recognition -- 9. Employee benefits -- 10. Share-based payment -- 11. Taxation including deferred tax -- 12. Tangible fixed assets, including impairment -- 13. Intangible fixed assets, including goodwill -- 14. Hire purchase and leasing -- 15. Current assets -- 16. Loans, provisions, contingencies and commitments -- 17. Financial instruments -- 18. Shareholders' funds and dividends -- 19. Related party transactions -- 20. Events after the balance sheet date -- 21. Segmental reporting -- 22. Accounting for smaller companies -- 23. Listed company reporting -- 24. Limited liability partnerships -- 25. Accounting for subsidiary undertakings -- 26. Acquisition accounting, fair values and business disposals -- 27. Associates and joint ventures -- 28. Accounting for overseas operations -- 29. Converging UK GAAP with IFRS -- the road ahead -- App. 1. Implementation dates for unlisted companies -- App. 2. UK GAAP status report as at 31 January 2006 -- App. 3. Extant IASs and IFRSs : status report as at 31 January 2006