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Applying GAAP 2018-19

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A practical guide to financial reporting under FRS102, helping you keep up to date with requirements and interpretation.

Applying GAAP explains in detail how to apply FRS 102 and FRS 105, providing worked examples, disclosure suggestions and practical tips on implementation. Written by Croner-i technical writers, the guide takes you through all sections of FRS 102 andf FRS 105 providing guidance on the recognition, measurement, disclosure and presentation requirements of the standard. This edition has been fully updated for the amendments to the UK GAAP standards made by the Financial Reporting Council in December 2017 as a result of the triennial review of the framework.

The book covers all 36 sections of FRS 102, divided into convenient chapters to allow you to navigate related topics quickly and easily. In each case, the requirements are contrasted with those in FRS 105, which applies to micro-entities. As always the volume has been written in a clear and accessible style assuming no prior knowledge of the standard. It contains examples and illustrations, as well as careful explanations of what is required, making it a highly relevant companion guide for those using Preparing Small and Micro Company Accounts 2018-19 and Preparing FRS 102 Company Accounts 2018-19.

This title is also available as part of one of our money saving packs:

  • The Accounting Handbook Set (Accounting Standards and Applying GAAP)
  • The Complete Audit and Accounting Set (Accounting Standards, Applying GAAP, Auditing and Reporting, and Implementing GAAS)


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