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Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
M Mandatory disclosures in Republic of Ireland summary, 3.61 Mandatory disclosures in United Kingdom accounting policies correction of errors, 3.45 development costs, 3.43 generally, 3.42 goodwill, 3.44 intangible assets, 3.44 presentational changes, 3.45 true and fair override, 3.46 creditors contingencies not on balance sheet, 3.54 financial commitments, 3.54 generally, 3.53 guarantees, 3.54 events after reporting date, 3.60 fair value measurement of financial instruments, 3.51 ‒3.52 notes to income statement advances, credit and guarantees to directors, 3.58 employee numbers, 3.56 generally, 3.55 related party disclosures, 3.57 notes to statement of financial position capitalisation of borrowing costs, 3.49 fixed assets, 3.47 fixed assets at revaluation, 3.48 impairment of assets, 3.50 other disclosures, 3.59 true and fair override, 3.46 Manufacturer lessors finance lease, 22.20 operating lease, 22.21 Market conditions going concern, and, 4.25 Materiality accounting standards, and, 3.72 – 3.73 qualitative characteristics, and, 4.39 Medium-sized companies classification average number of employees, 2.5 generally, ...

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