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A Practical Guide to UK Accounting and Auditing Standards

Author: Steve Collings

ISBN: 9781526503312

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Publication Date: 2018

Publisher: Bloomsbury Professional

A Practical Guide to UK Accounting and Auditing Standards

A Practical Guide to UK Accounting and Auditing Standards

As new UK GAAP begins to be implemented in the UK and Republic of Ireland, this book brings together all aspects of UK company law, accounting standards and auditing standards.

Unlike any other content in the market, this book aims to be a practical one-stop-shop which takes the theory contained in the accounting and auditing standards and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements.

Its aim is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on a balance sheet.

This book is also a useful companion to UK Financial Statements: Presentation and Disclosure Requirements (also authored by Steve Collings); whilst UK Financial Statements focuses on how disclosures should look, this new book focuses on recognition, measurement and auditing. Whilst both books are practical in nature, A Practical Guide to UK Accounting and Auditing Standards is structured like a workbook with an emphasis on how credits and debits are reflected on balance sheets.

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