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P

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
P Partnerships related parties, and, 9.3 Past expenditure intangible assets, 20.17 Penalties late filing, 7.10 – 7.12 Pension contributions directors’ remuneration, and, 10.4 Pension plans see also Post-employment benefit plans defined benefit pension plans actuarial valuation method, 30.15 changes, 30.17 – 30.20 curtailments, 30.17 discounting, 30.14 generally, 30.121 group plans, 30.21 reimbursements, 30.19 remeasurements, 30.20 settlements, 30.17 surplus position, 30.18 use of independent actuary, 30.16 vested and unvested benefits, 30.13 Percentage of completion method construction contracts, 25.18 costs incurred prior to contract being awarded generally, 25.22 potential bad debts, 25.23 generally, 25.17 loss-making contracts, 25.20 micro-entities, 11.91 profit-making contracts, 25.19 uncertain contracts, 25.21 Permissible capital payment liabilities and equity, and, 24.18 Persons with significant control register failure to comply, 7.17 generally, 7.15 – 7.16 implementation, 7.18 ‘significant control’, 7.15 Post-acquisition reserves consolidated financial statements, and, 8.16 Post-employment benefit plans defined benefit plans, 30.10 defined contribution plans, 30.9 generally, 6.17 – ...

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