Group Accounts under UK GAAP
Bloomsbury Professional (Verlag)
978-1-5265-2148-4 (ISBN)
Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure.
Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap.
The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered.
All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses.
This title is included in Bloomsbury Professional's Financial Reporting for Smaller Companies online service.
Steve Collings is Audit & Technical Partner at Leavitt Walmsley Associated Ltd (LWA). He is an acknowledged expert on UK GAAP and IFRS and has written and lectured extensively on both subjects. He is the author of several Bloomsbury Professional financial reporting titles.
Chapter 1: Introduction
Chapter 2: Overview of Consolidated Financial Statements and UK GAAP
Chapter 3: Group Accounts: Introduction
Chapter 4: Fair Values and Deferred Tax in a Group
Chapter 5: The Consolidation Process
Chapter 6: Investments in Associates
Chapter 7: Investments in Joint Ventures
Chapter 8: Acquisition and Disposal of Interests
Chapter 9: Consolidated Cash Flow Statement
Chapter 10: Foreign Currency Issues
Chapter 11: Group Reconstruction
Chapter 12: Auditing Group
| Erscheinungsdatum | 09.06.2022 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 600 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-5265-2148-2 / 1526521482 |
| ISBN-13 | 978-1-5265-2148-4 / 9781526521484 |
| Zustand | Neuware |
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