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  • Table of Contents

Comprehensive coverage of the new UK GAAP framework

On January 1st 2015, all United Kingdom Financial Reporting Standards, Statements of Standard Accounting Practice and Urgent Issues Task Force Abstracts were replaced by a brand new Financial Reporting Framework. This fundamental shift in the reporting landscape brings significant challenges, not only for those entities which report under UK GAAP, but also for UK entities which report under IFRS.

The focus of this book is to provide preparers of financial statements with concise and transparent information that will allow a clear understanding of how the new UK GAAP works, and how it fits into the broader picture of all the different frameworks which are currently applicable in the UK and the Republic of Ireland.

Coverage includes:

  • Examination of all of the core principles at all levels of UK GAAP, from major listed company requirements, right down to the very small, owner-managed business
  • The key differences between old and new UK GAAP
  • Reporting under the brand new FRS 100 Application of Financial Reporting Requirements, FRS 101 Reduced Disclosure Framework and FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland

Throughout the book, real-world examples bring the accounting treatments to life, while a list of disclosure requirements at the end of each chapter provides further, practical guidance on the preparation of accounts under all standards applicable in the UK.

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