A Practical Guide to UK Accounting and Auditing Standards

Preface
Table of Statutes, Statutory Instruments and Other Guidance
Table of Examples
Chapter 1 The Companies Act 2006 and UK Generally Accepted Accounting Practice
Chapter 2 Concepts and Pervasive Principles
Chapter 3 Presentation and Content of Financial Statements
Chapter 4 Consolidated and Separate Financial Statements
Chapter 5 Accounting Policies, Estimates and Errors
Chapter 6 Financial Instruments
Chapter 7 Inventories
Chapter 8 Investments
Chapter 9 Investment Property
Chapter 10 Property, Plant and Equipment
Chapter 11 Intangible Assets other than Goodwill
Chapter 12 Business Combinations
Chapter 13 Leases
Chapter 14 Provisions and Contingencies
Chapter 15 Liabilities and Equity
Chapter 16 Revenue
Chapter 17 Government Grants
Chapter 18 Borrowing Costs
Chapter 19 Share-based Payment
Chapter 20 Impairment of Assets
Chapter 21 Employee Benefits
Chapter 22 Taxation
Chapter 23 Foreign Currency
Chapter 24 Events after the End of the Reporting Period
Chapter 25 Related Parties
Chapter 26 Specialised Activities
Chapter 27 Financial Reporting for Micro-entities
Chapter 28 The Ethical Standard
Chapter 29 Responsibilities and Audit Planning
Chapter 30 Auditor's Response to Risk and Using the Work of Others
Chapter 31 Audit Evidence
Chapter 32 Completing the Audit and Reporting
Index