UK GAAP 2017 : application of FRS 100-104 in the UK - Bonham, Mike (West Sussex, England : EY : Wiley, 2017)
Chapter 2 FRS 101 - Reduced disclosure framework -- 1 INTRODUCTION -- 1.1 Summary of FRS 101 -- 1.2 Effective date of FRS 101 -- 1.2.1 Amendments to FRS 101 issued in July 2015 -- 1.2.2 Amendments to FRS 101 issued in July 2016 -- 1.3 Statement of compliance with FRS 101 -- 2 SCOPE OF FRS 101 -- 2.1 Definition of a qualifying entity -- 2.1.1 Reporting date of the consolidated financial statements of the parent -- 2.1.2 Definition of group and subsidiary -- 2.1.3 Publicly available consolidated financial statements -- 2.1.4 Non-UK qualifying entities -- 2.1.5 Non-controlling interests -- 2.1.6 Intended to give a true and fair view -- 2.2 Use of the disclosure exemptions -- 2.3 The impact of section 400 and section 401 of the CA 2006 on FRS 101 -- 2.4 Interim financial statements -- 3 TRANSITION TO FRS 101 -- 3.1 Companies Act restrictions on changes to FRS 101 -- 3.2 Consistency of financial statements within the group -- 3.3 Transition from EU-adopted IFRS to FRS 101 -- 3.4 Transition from another version of UK GAAP or another GAAP to FRS 101 -- 3.5 The impact of transition on realised profits -- 4 MEASUREMENT DIFFERENCES BETWEEN FRS 101 AND EU-ADOPTED IFRS -- 4.1 Positive goodwill and indefinite-life intangible assets -- 4.2 Negative goodwill -- 4.3 Reversal of goodwill impairments -- 4.4 Contingent consideration balances arising from business combinations -- 4.5 Government grants deducted from the cost of fixed assets -- 4.6 Provisions, contingent assets and contingent liabilities -- 4.7 Realised profits -- 4.8 Equalisation provisions -- 4.9 Equity accounting for investments in subsidiaries, associates and joint ventures -- 4.10 Investment entities -- 4.11 Limited liability partnerships (LLPs) -- 5 PRESENTATIONAL DIFFERENCES BETWEEN FRS 101 AND EU-ADOPTED IFRS -- 5.1 Balance sheet and profit and loss formats required by FRS 101.
Includes indexes.
Description based on online resource; title from PDF title page (ebrary, viewed March 24, 2017).
Electronic reproduction. Ann Arbor, MI : ProQuest, 2016. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
Keywords: Accounting -- Standards -- Great Britain; elektronické knihy; electronic books