Show Summary Details

D

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
D Dealer lessors finance lease, 22.20 operating lease, 22.21 Debtors financial instruments, and, 6.8 Decommissioning liabilities optional exemptions from retrospective application transition to FRS 102 , 35.25 transition to FRS 105 , 11.143 Deemed cost transition to FRS 102 , optional exemptions from retrospective application deferred development costs, 35.28 fair value, 35.18 revaluation, 35.19 Deferred development costs as deemed cost transition to FRS 102 , optional exemptions from retrospective application, 35.28 Deferred payment generally, 25.5 micro-entities, 11.86 Deferred remuneration employee benefits, and, 30.22 Deferred tax assets, 6.15 – 6.16 , 31.14 business combinations, 31.10 contentious areas assets, 6.15 – 6.16 generally, 6.12 generally, 6.12 , 31.4 investment property, 18.8 measurement different tax rates, 31.6 generally, 31.5 gift aid payments, 31.7 micro-entities, 2.27 , 11.5 small companies, 2.25 timing difference, 6.13 – 6.14 , 31.8 – 31.9 unremitted earnings, 31.11 Defined benefit pension plans actuarial valuation method, 30.15 changes curtailments, 30.17 generally, 30.17 reimbursements, 30.19 ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.