Description
Bloomsbury Publishing PLC Small Company Financial Reporting by Steve Collings
Provides comprehensive and practical guidance on the small companies financial reporting framework and the micro-entities legislation. Its aim is to help those using the current standards by explaining the recognition measurement and presentation requirements of UK GAAP and company law as well as bringing this theory to life through the use of real-life examples and model accounts.The new content includes:- Amendments to the illustrative financial statements to reflect changes in company law regarding presentation and the finalised small company thresholds- Additional material on the filing regime at Companies House for small companies - Reference in the tax chapter to the updated HMRC guidance via their Overview Papers- A complete restructure of the content so that each accounting area is now in its own standalone chapter which reflects the implementation feedback