ukGAAP 2011 Financial statements for UK unlisted groups
The publication is based on the standards and legislation, published by 31 May 2010, which are applicable for periods beginning on or after 1 January 2010.
The new edition includes the guidance on going concern disclosures issued by the Financial Reporting Council and the guidance regarding the form of the audit report and the directors’ responsibilities statement issued by the Auditing Practices Board.
The key sections of the book are:
- a regulatory update on the key reporting and accounting requirements for UK unlisted companies that choose to report under UK GAAP;
- a model set of financial statements with a clear commentary on facing pages and references to source requirements; and
- an appendix illustrating additional disclosure requirements that apply to a company adopting FRS 26 Financial Instruments: Recognition and Measurement and the ‘package’ of other standards that must be adopted at the same time as FRS 26.
Please visit the Lexis Nexis website for details on how to order.