Financial Reporting for Smaller Companies
Butterworths Law (Verlag)
978-0-406-02054-3 (ISBN)
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Rules for financial reporting and disclosure vary according to the size of the company. Small and medium sized companies are exempt from certain requirements, but are still obliged to have their statements audited. This book draws together, for companies such as these, all the technical requirements necessary for financial reporting. It looks not only at the requirements under the Companies Act but at practical details, such as management accounts, Inland Revenue needs, the effect of changing size and audit considerations.
Preface Chapter 1 Setting the scene Aims and structure of the book Overview of the regulatory framework Standards and their relevance to smaller companies and groups The impact of regulation on audit firms. Chapter 2 Internal management accounts Background The case for internal management accounts Contents of management accounts Integration with budgets Cash management Users of management accounts Example formats. Chapter 3 Shareholders'accounts for small and medium-sized private companies Overview of the contents of the annual accounts of smaller companies Statutory profit and loss account Reporting financial performance - FRS3 The balance sheet Notes to the accounts Directors'report Shareholders'accounts exemption for small companies (SI 1992/2452) . Chapter 4 Cash flow statements (FRSI) Background Who can claim exemption? Requirements of FRSI Presenting the cash flow statement Preparing a cash flow statement for a single company - a worked example Problem areas-singlecompanies Cash flow statements for groups. Chapter5 Abbreviated accounts Objectives of abbreviated accounts Who can claim exemption? Determining the status - qualifying conditions Effects of changing size Small companies Medium-sized companies Parent of a small or medium-sized group Audit reports Pitfalls Implications of pitfalls Example set of abbreviated accounts. Chapter 6 Small and medium-sized groups Overview of regulations Classification of fixed asset investments Consolidated accounts basics - FRS2 Exemption from the preparation of group accounts The small/medium-sized group exemption The part of a larger group (EC parent) exemption Small group options and SI 1992/2452 Changes in the composition of the group - acquisitions Changes in the composition of the group - disposals Group accounts and fixed asset investments. Chapter 7 Unlisted plcs Background Commercial considerations Legal considerations Financial reporting Implications for auditors The price of status. Chapter 8 Special types of companies and unincorporated associations Aim of the chapter Dormant companies Companies limited by guarantee Single member private limited companies Unlimited companies Limited partnerships Unincorporated associations Flat management companies Chapter 9 Directors'disclosuresandrelated partytransactions Disclosure of directors' shareholdings Directors'remuneration Loans to directors Interests in contracts Conclusion. Chapter 10 Practical issues Introduction Income recognition Depreciation Dividends and waivers Intangible assets Leasing Factoring Long-term debtors Provisions Purchase or redemption of own shares Shareholders'agreements Small company audits Urgent Issues Task Force Conclusion. Chapter I I Administrative matters Annual returns Accounting reference datesand periods Filing of annual accounts Late filing penalties The elective regime Delivery of statutory documents to the Registrar of Companies . Chapter 12 Audit reports Background Form of report on audited accounts
| Verlagsort | London |
|---|---|
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-406-02054-X / 040602054X |
| ISBN-13 | 978-0-406-02054-3 / 9780406020543 |
| Zustand | Neuware |
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