A plain statement illustrative of a late base conspiracy
Title | A plain statement illustrative of a late base conspiracy PDF eBook |
Author | Joshua WADDINGTON (F.R.C.S.) |
Publisher | |
Pages | 28 |
Release | 1837 |
Genre | |
ISBN |
Interim Financial Reporting
Title | Interim Financial Reporting PDF eBook |
Author | International Accounting Standards Committee |
Publisher | |
Pages | 46 |
Release | 1997 |
Genre | Accounting |
ISBN |
Corn-Laws. Remarks on Mr. McCulloch's “Statement” illustrative of a fixed duty on foreign corn
Title | Corn-Laws. Remarks on Mr. McCulloch's “Statement” illustrative of a fixed duty on foreign corn PDF eBook |
Author | James Carmichael (of Raploch Farm, Stirlingshire.) |
Publisher | |
Pages | 56 |
Release | 1842 |
Genre | |
ISBN |
UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts
Title | UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts PDF eBook |
Author | PwC |
Publisher | Bloomsbury Professional |
Pages | 100 |
Release | 2015-03-31 |
Genre | |
ISBN | 9781780438252 |
UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts (formerly: FRS 102 Illustrative Financial Statements) covers the financial statements of two fictional entities to illustrate the disclosure and presentation requirements of FRS 102 for a group and for a single entity, and also incorporate UK company law disclosures. It also includes commentary for preparers. This edition includes the following new illustrative financial statements: New UK GAAP Group Limited The financial statements include: . Income statement presentation of discontinued operations. . Detailed illustrative accounting policies for a group and commentary thereon. . Disclosures of acquisitions and acquisition accounting. . Disclosures of impairments of goodwill. Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report for group reporting under FRS 102. New UK GAAP Limited The financial statements include: . Income statement and statement of comprehensive income. . Detailed illustrative accounting policies for a company and commentary thereon. . An example of group share based payment arrangement accounting. . Capitalisation of borrowing costs. . New FRS 102 financial instrument disclosures . Multi-employer pension scheme disclosures . Transition statement (using option 1 of FRC Staff Education Note) Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report These illustrative financial statements include FRS 102 disclosures. They do not, however, include all possible disclosures and where necessary preparers will need to refer to the standard itself.
Illustrative Financial Statement Extracts
Title | Illustrative Financial Statement Extracts PDF eBook |
Author | Arnold Schneider |
Publisher | |
Pages | 162 |
Release | 2009-11-12 |
Genre | Business & Economics |
ISBN | 9780757564499 |
Checklists and Illustrative Financial Statements
Title | Checklists and Illustrative Financial Statements PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 208 |
Release | 2017-08-14 |
Genre | Business & Economics |
ISBN | 1945498773 |
New for 2017--ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. Questions have been added to the checklist for those entities that may wish to early adopt this standard. Updates include: (ASU) No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force ASU No. 2017-02, Not-for-Profit Entities – Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity (ASU) No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Statement on Auditing Standards (SAS) No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 570) Statement on Standards for Accounting and Review Services No. 23, Statements on Standards for Accounting and Review Services: Omnibus Statement on Standards for Accounting and Review Services-2016 (AICPA, Professional Standards)
Checklists and Illustrative Financial Statements
Title | Checklists and Illustrative Financial Statements PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 240 |
Release | 2020-10-20 |
Genre | Business & Economics |
ISBN | 1950688453 |
Financial statement preparation for not-for-profit entities can be complex. Whether preparing or auditing them, accountants will find the tools they need in this helpful resource. This checklist contains the most comprehensive financial reporting and disclosure guidance available, plus a complete set of illustrative financial statements to assist you in understanding and applying standards like ASU 2018-08, and 2014-09. New in 2020: revenue recognition grants and contracts