Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
Author: Steve Collings
Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
The revised edition of this important title brings the commentary up to date with the versions of FRS's 100-102, and FRS 105 issued following completion of the Financial Reporting Council's Triennial Review issued in December 2017.
The first edition of this product was published when relatively little was known about the implementation of these standards. The contents have been reorganised to more closely reflect the structure of FRS 102; and commentary on the micro-entities regime has been added. This is backed up with extensive examples, sample policy wordings and the use of sample disclosures, based on actual implementation issues encountered in the time since the standards were first adopted.
Readers will benefit from the expertise gained by Steve Collings from many years of advising clients and training practitioners on the implementation of these standards.