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UK GAAP 2019: Generally Accepted Accounting Practice under UK and Irish GAAP

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A practical guide from EY 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.

This edition has been fully revised and updated by the Financial Reporting Group of EY and takes into account all UK accounting standards and exposure drafts as at November 2018. It incorporates amendments to the standards issued in 2016 and 2017 – including the Triennial review amendments published in December 2017.

In particular, this edition gives additional guidance on accounting for group reconstructions, including hive-up, hive-down and hive-across transactions.

This eBook is part of the ICAEW Library's eBook collection. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

FRS 100

FRS 101

FRS 102

FRS 103

FRS 104

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