eBooks on UK GAAP

Fully updated guide focusing on each area of the financial statement along with illustrative examples. It provides a detailed guide to interpreting and implementing the UK accounting standards FRS 100, FRS 101, FRS 102, FRS 103 and FRS 104.

This book uses the international Conceptual Framework (as revised in 2018) and International Financial Reporting Standards (IFRS) as its primary focus. It enables students in their early stages of study to understand and analyse the published annual reports and financial statements of our largest businesses and public sector institutions. IFRS are now applied in many aspects of government, local authority and other public sector accounting. Where relevant it also refers to the approach used in small and medium-sized businesses where the traditions of UK GAAP continue to be applied.

This book uses the international Conceptual Framework (as revised in 2018) and International Financial Reporting Standards (IFRS) as its primary focus. It enables students in their early stages of study to understand and analyse the published annual reports and financial statements of our largest businesses and public sector institutions. IFRS are now applied in many aspects of government, local authority and other public sector accounting. Where relevant it also refers to the approach used in small and medium-sized businesses where the traditions of UK GAAP continue to be applied.

The Housing SORP 2018 is issued by the National Housing Federation, Community Housing Cymru, the Scottish Federation of Housing Associations and the Northern Ireland Federation of Housing Associations. This version was published in September 2018 and is an update of the 2014 edition.

Updated version of the SORP published in September 2018, reflecting amendments to UK GAAP. The SORP aims to narrow areas of difference of accounting within the social housing sector by recommending, as far as possible, preferred accounting treatments and provide guidance in applying UK GAAP which will enable social landlords to comply with the applicable accounting requirements. Effective for financial years beginning on or after 1 January 2019.

Guidance on the legal and regulatory framework within which both registered and unregistered charities in England and Wales operate. This title looks at the meaning of governance in the charity sector and the link between law, good governance and the role of trustees in the stewardship of charitable funds and assets. Title has been revised to cover the latest developments in charity law and governance, including the 2015 Charities SORP and The Charities (Protection and Social Investment) Act 2016.

The Housing SORP 2014 is issued by the National Housing Federation, Community Housing Cymru, the Scottish Federation of Housing Associations and the Northern Ireland Federation of Housing Associations. This version was published in September 2014.

The SORP on accounting by registered social housing providers is issued by the National Housing Federation, Community Housing Cymru (CHC) and the Scottish Federation of Housing Associations (SFHA). This version was updated in September 2010.