Table of Contents
Foreword vii
Preface ix
Acknowledgements xi
About the Author xiii
1 The Structure of UK GAAP 1
2 Interaction of the Companies Act 2006 21
3 The Directors’ Report and Strategic Report 45
4 The Income Statement/Statement of Comprehensive Income 67
5 Statement of Financial Position (Balance Sheet) 83
6 The Statement of Changes in Equity 105
7 The Statement of Cash Flows 115
8 The Auditor’s Report 133
9 Accounting Policies, Estimates and Errors 157
10 Operating Segments 175
11 Directors’ Remuneration Report 185
12 Taxation 201
13 Fixed Assets and Investment Property 215
14 Government Grants 235
15 Financial Investments 247
16 Financial Instruments 263
17 Leasing 285
18 Inventories 305
19 Provisions and Contingencies 315
20 Transactions with Directors 333
21 Events After the Reporting Period 347
22 Going Concern 365
23 Related Parties 385
24 Consolidated Financial Statements 409
25 Filing Financial Statements with Companies House 429
26 Interim Financial Reporting 441
27 Earnings Per Share 455
28 Financial Statements for Micro-Entities 465
29 Insurance 485
Index 493