UK GAAP 2017

<p><b>The New UK GAAP has now been in effect for two years. <i>UK GAAP 2017</i> is fully updated to reflect the application of the new standard in practice.</b></p> <p><i>UK GAAP 2017</i> focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include:</p> <ul> <li>The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors</li> <li>Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment</li> <li>Intangible assets other than goodwill; business combinations and goodwill</li> <li>Leases; provisions and contingencies; revenue; grants, borrowing costs</li> <li>Share based payment; impairment of assets; employees benefits; income tax</li> <li>Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures</li> <li>Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions</li> </ul>