Description
Bloomsbury Publishing PLC UK Financial Statements: Presentation and Disclosure Requirements by Steve Collings
Osffer preparers of financial statements detailed guidance on getting the accounts and associated disclosure requirements correct under a new reporting framework.Many books offering illustrative financial statements focus only on the disclosure requirements only. This publication focuses on the wider issues around financial statement preparation. Various areas of the Companies Act 2006 require differing levels of disclosure depending on whether the entity is a micro-entity small company medium-sized or large business and this publication contains model financial statements to illustrate how the disclosure requirements under new UK GAAP (and EU-endorsed IFRS) should be prepared for each type of entity.