Overview

A practical guide to the preparation and presentation of financial statements. Specimen recommended layouts of accounts are provided, fully cross-referenced to source requirements. * Disclosure requirements of the Companies Acts (including the new changes to accounting disclosure), Financial Reporting Standards, Statements of Standard Accounting Practice, Urgent Issues Task Force Abstracts, as well as current best practice, are set out next to specimen layouts* Updated twice a year, each update invoiced separately* Full coverage includes directors' report; group financial statements; small and medium-sized companies' financial statements; trust accounts; accounts of sole traders and partnerships* Half-yearly bulletins LexisNexis Butterworths and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.

Full Product Details

Author:   Mazars
Publisher:   LexisNexis UK
Imprint:   Tolley
Weight:   4.410kg
ISBN:  

9780754508137

ISBN 10:   0754508137
Pages:   3500
Publication Date:   09 November 1999
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Loose-leaf
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Introduction; Preliminary pages; Directors' report; Strategic report - for large and medium-sized unquoted groups and companies; Directors' report: for large and medium-sized, private and unquoted groups and companies; Strategic report - for public and quoted companies and groups; Directors' report - for public and quoted companies and groups; Directors' remuneration report - for quoted companies and groups; Limited companies; Groups of companies; International financial reporting standards financial statements; International financial reporting standards financial statements (voluntary adoption); FRS 100 `application of financial reporting requirements' and FRS 101 `reduced disclosure framework'; Small companies limited; UK micro-entity limited; Small company (FRSSE 2008: effective April 2008) limited; Small and medium-sized companies, including micro-entities; Dormant companies; Summary financial statement; Limited liability partnerships; Sole traders and partnerships; Trust accounts; Pension schemes defined contribution scheme; Pension schemes defined benefit scheme

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