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Group Accounts under UK GAAP

By: Steve Collings
Media of Group Accounts under UK GAAP
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Published: 28-04-2022
Format: EPUB eBook (?)
Edition: 1st
Extent: 176
ISBN: 9781526521491
Imprint: Bloomsbury Professional
RRP: £117.00
Online price : £105.30
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About Group Accounts under UK GAAP

This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP.

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.

Table Of Contents

Chapter 1: Introduction
Chapter 2: UK GAAP: An overview
Chapter 3: Purposes of consolidation
Chapter 4: Consolidation process including group structures
Chapter 5: Investments in subsidiaries
Chapter 6: Investments in associates
Chapter 7: Investments in joint ventures
Chapter 8: Acquisition and disposal of interests
Chapter 9: Group cash flow statement
Chapter 10: Disclosure

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