UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2015 Year Ends

PwC (Autor)

Buch | Softcover

308 Seiten

2016
Bloomsbury Professional (Verlag)
978-1-78451-547-8 (ISBN)

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This publication provides illustrative financial statements for the year ended 31 December 2015. These illustrative financial statements will assist the reader in preparing financial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under IFRS or FRS 101 'Reduced Disclosure Framework'. IFRS GAAP plc An illustrative annual report, including the consolidated financial statements of IFRS GAAP plc group of companies. The annual report has been prepared to show the disclosures and format that might be expected, for a group of its size, that prepares its financial statements in accordance with IFRS, UK law and UK Listing Rules requirements, for a fictional corporate entity (IFRS GAAP plc). New UK GAAP Limited An example annual report for New UK GAAP Limited. The annual report has been prepared to show the disclosures and format that might be expected for a company preparing its financial statements under FRS 101 'Reduced Disclosure Framework' and the Companies Act. FRS 101 provides the disclosure exemptions from EU-adopted IFRS for qualifying entities.

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Reports Strategic report; Directors' report; Remuneration report; Corporate governance report; Statement of directors' responsibilities; Independent auditors' report to the members of IFRS GAAP plc; Financial statements; Consolidated income statement; Consolidated statement of comprehensive income; Consolidated and Parent Company balance sheets; Consolidated statement of changes in equity; Consolidated and Parent Company statement of cash flows; Notes to the consolidated financial statements: 1 General information 2 Summary of significant accounting policies 3 Financial risk management 4 Critical accounting estimates and judgements 5 Segment information 6 Exceptional items 7 Other income 8 Other (losses)/gains - net 9 Expenses 10 Employees 11 Finance income and costs 12 Investments 13 Income tax expense 14 Earnings per share 15 Net foreign exchange gains/(losses) 16 Property, plant and equipment 17 Intangible assets 18 Financial instruments 18.1 Financial instruments by category 18.2 Credit quality of financial assets 19 Available-for-sale financial assets 20 Derivative financial instruments 21 Trade and other receivables 22 Inventories 23 Financial assets at fair value through profit or loss 24 Cash and cash equivalents 25 Non-current assets held for sale and discontinued operations 26 Share capital and premium 27 Share-based payment 28 Retained earnings 29 Other reserves 30 Trade and other payables 31 Borrowings 32 Deferred income tax 33 Post-employment benefits 34 Dividends per share 35 Provisions for other liabilities and charges 36 Cash generated from operations 37 Contingencies 38 Commitments 39 Business combinations 40 Transactions with non-controlling interests 41 Related parties Appendices Appendix I - Alternative presentation of primary statements 1 Consolidated statement of cash flows - direct method 2 Consolidated statement of comprehensive income - single statement, showing expenses by function Appendix II - Areas not illustrated in financial statements of IFRS GAAP plc 1 Biological assets 2 Construction contracts 3 Oil and gas exploration assets 4 Leases: Accounting by lessor 5 Government grants 6 Revenue recognition: multiple arrangements 7 Customer loyalty programmes 8 Put option 9 Foreign currency translations - disposal of foreign operation and partial disposal 10 Share-based payments - modification and cancellation Appendix III - New standards and amendments 1 New standards and amendments 2 Forthcoming requirements.

Erscheinungsdatum	01.06.2016
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-78451-547-7 / 1784515477
ISBN-13	978-1-78451-547-8 / 9781784515478
Zustand	Neuware