Financial Reporting for Smaller Companies is a comprehensive, cost-effective resource for preparers and auditors of financial statements prepared under UK GAAP.
Subscribers have access to a range of commentaries on the requirements of FRSs 101-105 and Companies legislation. Written by recognised experts in their field including Steve Collings, Julia Penny and Shona Harvie.
The commentaries are linked to the full text of extant financial reporting standards (UK GAAP), International Standards on Auditing and other documents from the Auditing Practices Board, and the Companies Act 2006 and related statutory instruments. A full set of example financial statements is also available, from micro-entities to group companies applying UK
GAAP to their financial statements.
Examples of what content can be accessed:
• Accounts and Audit of Limited Liability
• Partnerships Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
• Small Company Financial Reporting UK Financial Statements: Presentation and Disclosure
• Requirements Practical Guide to UK Accounting and Auditing Standards
• Practical Pension Scheme Accounting
Financial Reporting for Smaller Companies
-Accounts and Audit of Limited Liability Partnerships
-Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
-Small Company Financial Reporting
-UK Financial Statements: Presentation and Disclosure Requirements
-Practical Guide to UK Accounting and Auditing Standards
-Practical Pension Scheme Accounting
-Example Financial Statements
-UK Accounting Standards
-International Standards on Auditing (UK)
-Auditing Practice Board Practice Notes and Bulletins
-UK Companies Legislation
-Corporate Governance Documents
Financial Reporting for Smaller Companies draws together 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 and new accounting standards.