New UK GAAP 2015: Application of FRS 100-102 in the UK

Index

1. abbreviated accounts 48–49, 51–52
2. accounting errors 342
   1. corrections 340, 349–350, 351–354
   2. differences to previous UK GAAP and IFRS 341–342
   3. disclosures 341, 351–352, 354
3. accounting estimates 342, 348–349, 351, 353–354
   1. changes 345–346, 348–349, 351
   2. differences to previous UK GAAP and IFRS 339–340
   3. disclosures 341, 351
   4. transition to FRS 102 1339–1340
4. accounting policies 337–348, 350, 353–354
   1. changes 345–348, 350, 354
   2. changes at transition to FRS 102 1330
   3. consistency 345
   4. differences to previous UK GAAP and IFRS 339–341
   5. disclosures 341, 347, 350, 354
   6. equity accounting 479–480
   7. hierarchy 340, 341, 342–344, 353
   8. judgements in application 197–198, 240
   9. selection 342–344
   10. statement of cash flows 249–250
   11. uniformity 300
5. accounting standards
   1. FRC 54–55
   2. scope and authority 56–58
   3. ‘true and fair’ 57–58, 83–84, 1401–1402
6. accounts prepared for members 50–51
7. accruals basis of accounting 105, 153, 879–880
8. accrued income 149
9. accumulating compensated absences 1116, 1120
10. acquirers
    1. consolidated financial statements 693–695
    2. identification 643, 650–651, 662–664, 710
11. acquisition dates, business combinations 661
12. acquisition expenses, business combinations 643–644, 651, 707, 710
13. acquisitions
    1. see also business combinations; step acquisitions
    2. fair value adjustments, deferred tax 1198
    3. financing activities 261
    4. intangible assets 602, 603, 610–613, 627–628,629
    5. investment property 532, 536
    6. jointly controlled entities 500
    7. public offers 661
    8. reverse acquisitions 643, 651, 663, 691–697
    9. subsidiaries