Tolley's Form and Content of Financial Statements

Tolley's Form and Content of Financial Statements

  • Loose-leaf
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Description

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.show more

Product details

  • Loose-leaf | 3500 pages
  • 210 x 297mm | 4,410g
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 0754508137
  • 9780754508137

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 schemeshow more