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Small Company Financial Reporting

By: Steve Collings
Media of Small Company Financial Reporting
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Published: 14-02-2019
Format: Paperback
Edition: 2nd
Extent: 960
ISBN: 9781526508898
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £110.00
 

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About Small Company Financial Reporting

This 2nd edition of Financial Reporting for Small Companies reflects three years of practical experience implementing this standard, and subsequent changes to the guidance which were consolidated in the FRC's recent Triennial Review.

In addition, the new content includes:
- amendments to the illustrative financial statements to reflect changes in company law regarding presentation and the finalised small company thresholds
- additional material on the filing regime at Companies House for small companies
- reference in the tax chapter to the updated HMRC guidance via their Overview Papers
- a complete restructure of the content so that each accounting area is now in its own standalone chapter which reflects the implementation feedback
- updated and additional worked examples
- Adjustment to the guidance reflecting the FRC's updated guidance on going concern

Table Of Contents

Chapter 1 – Introduction
Chapter 2 – The Small Companies Regime
Chapter 3 – The Financial Statements
Chapter 4 – The Elements of Financial Statements
Chapter 5 – Reporting the Substance of Transactions
Chapter 6 – Contentious Areas of the Financial Statements
Chapter 7 – Small Company Legal Requirements
Chapter 8 – Consolidated Financial Statements
Chapter 9 – Related Parties
Chapter 10 – Transactions with Directors
Chapter 11 – Financial Reporting for Micro-entities
Chapter 12 – Accounting Policies, Estimates and Errors
Chapter 13 – Basic Financial Instruments
Chapter 14 – Other Financial Instruments Issues
Chapter 15 – Inventory
Chapter 16 – Investments in Associates
Chapter 17 – Investments in Joint Ventures
Chapter 18 – Investment Property
Chapter 19 – Property, Plant and Equipment
Chapter 20 – Intangible Assets
Chapter 21 – Business Combinations and Goodwill
Chapter 22 – Leases
Chapter 23 – Provisions and Contingencies
Chapter 24 – Liabilities and Equity
Chapter 25 – Revenue
Chapter 26 – Government Grants
Chapter 27 – Borrowing Costs
Chapter 28 – Share-based Payments
Chapter 29 – Impairment of Assets
Chapter 30 – Employee Benefits
Chapter 31 – Taxation
Chapter 32 – Foreign Currency
Chapter 33 – Events after the End of the Reporting Period
Chapter 34 – Specialised Activities
Chapter 35 – The Transition to FRS 102

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