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Interpretation and Application of UK GAAP: For Accounting Periods Commencing On or After 1 January 2015 by Steven Collings

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Index

  1. abbreviated balance sheets
    1. see also statement of financial position
  2. abbreviated financial statements
    1. approval
    2. content
    3. critique
  3. abbreviated profit and loss accounts
  4. Accounting Council
    1. see also Accounting Standards Board
    2. historical background
    3. replacement of the Accounting Standards Board
  5. accounting errors
    1. see also prior-year adjustments
    2. concepts
    3. corrections
    4. definition
    5. FRS 102/IFRS for SMEs key differences
    6. FRS 102/old UK GAAP key differences
  6. accounting estimates
    1. see also accruals; provisions
    2. changes
    3. concepts
    4. disclosures
    5. FRS 102/IFRS for SMEs key differences
  7. accounting policies
    1. see also notes to the financial statements
    2. adoption
    3. associates
    4. changes
    5. concepts
    6. consolidated financial statements
    7. disclosures
    8. events not covered by FRS 102
    9. financial instruments
    10. first-time adoption of FRS 102
    11. FRS 102/IFRS for SMEs key differences
    12. FRS 102/old UK GAAP key differences
  8. accounting principles
    1. see also Concepts and Pervasive Principles in Section 2 of FRS 102
    2. concepts
  9. accounting records
  10. accounting reference period
    1. see also reporting dates
    2. definition
  11. accounting requirements under the Companies Act
  12. accounting standards
    1. see also FRS…; IAS…; IFRS…; SSAP…
  13. Accounting Standards Board (ASB)
    1. see also Accounting Council; FRS…
    2. historical background
    3. replacement with the Accounting Council
    4. Statement of Principles
  14. Accounting Standards Council (ASC)
    1. see also Statements of Standard Accounting Practice
    2. historical background
  15. accounts see financial statements
  16. accounts payable ...

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