{"product_id":"9781784515379","title":"UK Financial Statements: Presentation and Disclosure Requirements","description":"Accounting standards in the UK and Republic of Ireland are going through a radical change. This book outlines the changes concerned, how they affect companies, what differences exist between the new and the old rules and what practitioners and directors should be aware of in producing financial statements for statutory purposes. \u003cbr\u003e\u003cbr\u003eTo aid this theory, numerous worked examples and illustrative model accounts are included to help preparers understand how these changes should be implemented.\u003cbr\u003e\u003cbr\u003ePractitioners and preparers of accounts need to be fully versed in the changes to accounting practice and the stumbling blocks to avoid under the new rules. Each chapter contains a 'Pitfalls to avoid' section as well as a 'Chapter summary' to help preparers to understand the key differences. Invariably, if the accounts themselves are incorrect due to a misunderstanding of the new treatments, the resulting tax will be incorrect.\u003cbr\u003e\u003cbr\u003eUK Financial Statements: Presentation and Disclosure Requirements provides a comprehensive overview of the new reporting regimes in the UK and Republic of Ireland. \u003cbr\u003e\u003cbr\u003eWritten by an expert in UK company financial reporting issues, it includes illustrative financial statements, model disclosures and the structure of the primary statements under new UK GAAP and\u003cbr\u003eEU-adopted IFRS. \u003cbr\u003e\u003cbr\u003eThe appendices also contain useful disclosure checklists.\u003cbr\u003e\u003cbr\u003eThe book is ideal for:\u003cbr\u003e Practitioners dealing with all types of companies\u003cbr\u003e Tax advisers\u003cbr\u003e Company directors\u003cbr\u003e Students studying for professional examinations\u003cbr\u003e\u003cbr\u003eCoverage includes:\u003cbr\u003eIntroduction;\u003cbr\u003eOverview of the revised Companies Act 2006;\u003cbr\u003eSummary of new UK GAAP and emerging issues and how to deal with them;\u003cbr\u003eOverview of small and micro-entity reporting requirements;\u003cbr\u003eSample micro-entity financial statements;\u003cbr\u003eSample small company financial statements;\u003cbr\u003eSample medium-sized company financial statements;\u003cbr\u003eSample large (unlisted) company financial statements;\u003cbr\u003eSample EU-adopted IFRS financial statements;\u003cbr\u003eAbridged and adapted financial statements;\u003cbr\u003eConsolidated financial statements – overview of the requirements;\u003cbr\u003eSample consolidated financial statements prepared to UK GAAP;\u003cbr\u003eSample consolidated financial statements prepared to EU-adopted IFRS;\u003cbr\u003eAuditing financial statement disclosures.\u003cbr\u003e\u003cbr\u003eAppendices include: Disclosure checklists for micro-entities, small companies, medium-sized companies, large companies and EU-endorsed IFRS.","brand":"Bloomsbury USA","offers":[{"title":"Default Title","offer_id":47135666274544,"sku":"9781784515379","price":118.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781784515379_p0.jpg?v=1763726213","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781784515379","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}