Manual of financial reporting and accounting:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
London [u.a.]
Butterworths
1990
|
| Ausgabe: | 3. ed. |
| Schriftenreihe: | Butterworths practice manual series
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004200119&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XII, 458 S. |
| ISBN: | 0406521417 |
Internformat
MARC
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| 245 | 1 | 0 | |a Manual of financial reporting and accounting |c Ken Wild ; Al Guida |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a London [u.a.] |b Butterworths |c 1990 | |
| 300 | |a XII, 458 S. | ||
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| 490 | 0 | |a Butterworths practice manual series | |
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Datensatz im Suchindex
| _version_ | 1819297570726346752 |
|---|---|
| adam_text | TABLE OF CONTENTS
Page
1. INTRODUCTION
Purpose of manual 1
New legislation 1
Sources and Status 1
Contents of this edition 2
References and abbreviations used 3
Disclosure checklist 3
2. GENERAL REO.UIREMENTS AS TO FINANCIAL STATEMENTS
Financial Statements required 4
True and fair view 5
Fundamental accounting principles 6
General rules as to form and content of financial Statements 7
Reporting currency 9
Date of approval of financial Statements 9
Signing of balance sheet 9
Documents accompanying the financial Statements 10
3. MODEL REPORT AND FINANCIAL STATEMENTS
Introduction to model 11
Some considerations of style and presentation 11
Model report and financial Statements 16
4. DIRECTORS REPORT
Introduction 48
Activities and results 48
Fixed assets 52
Acquisition of own shares 52
Directors 53
Substantial holdings 56
Employees 56
Political and charitable gifts 57
Interests in contracts 58
Standard accounting practice 58
Close Company Status 58
Re appointment of auditors 59
5. PROFIT AND LOSS ACCOUNT
General requirements 60
Turnover 62
Cost of sales 64
Gross profit or loss 64
Distribution costs 65
vii
viii Table of contents
Page
Administration expenses 65
Other operating income 65
Income from shares in group undertakings 66
Income from participating interests 66
Other investment income 66
Amounts written off investments 66
Interest payable and similar charges 66
Profit or loss on ordinary activities before taxation 68
Exceptional items 68
Other supplementary profit and loss information 69
Tax on profit or loss 77
Profit or loss on ordinary activities after taxation, and profit or loss for the
financial year 77
Minority interests 77
Extraordinary items 77
Prior year items 80
Dividends 81
Retained profit 81
Additional disclosures under Formats 2 and 4 82
Earnings per share 84
Profits and loss on realisation of fixed assets 84
i. BALANCE SHEET: GENERAL AND FIXED ASSETS
General requirements 86
Intangible fixed assets 88
Tangible fixed assets 99
Investments 110
. BALANCE SHEET: CURRENT ASSETS
Stocks !t 8
Debtors 128
Investments 132
Cash at bank and in hand 133
1
I. BALANCE SHEET: LIABILITIES
Creditors 1 g5
Provisions for liabilities and charges 143
. BALANCE SHEET: SHARE CAPITAL AND RESERVES
Called up share capital . At ¦
Reserves ]«
i
B. STATEMENT OF SOURCE AND APPLICATION OF FUNDS I
General requirements ., *
Format ]§}
t
I
I
( Table of contents ix
i
Page
Content 154
) Restrictive definition of funds 155
Taxation 155
Extraordinary items 155
; Minority interests 156
: Associated undertakings 156
Acquisition and disposal of subsidiaries 156
Foreign exchange differences 157
Overseas earnings not remittable 1 58
11. OTHER DISCLOSURE REQUIREMENTS
Accounting policies 159
Information about parent companies 161
Participation of holding company in vendor placing 1 62
Contingencies 162
Financial commitments 163
Post balance sheet events 164
Disclosure of transactions with related parties 1 66
Segmental reporting 173
12. GROUP ACCOUNTS
Requirement to prepare group accounts 175
Definition of parent/subsidiary relationship 176
Exclusion from consolidation 179
Form and content of group accounts 182
Acquisition accounting 187
Merger accounting 195
Equity method of accounting 203
Proportional consolidation 208
Disposal of undertakings 209
New issue of shares by subsidiary 210
Disclosures in respect of subsidiaries acquired or sold 211
Disclosure of restrictions on, and reserves available for, distribution 213
Group reconstructions 214
Demergers 215
13. FOREIGN CURRENCY TRANSACTIONS
Introduction 217
Preparation of financial statements of individual companies 217
Translation of financial statements of foreign enterprises 219
Equity investments financed by foreign borrowings 222
Disclosures 226
Forward exchange contracts 227
14. TAXATION
Method of company taxation in the U.K. 231
Presentation of taxation in financial statements 231
x Table of contents
Page
Corporation tax 233
Overseas taxation and double taxation relief 233
Advance corporation tax 234
Income tax 235
Tax on franked investment income 235
Deferred tax 236
Group relief 244 j
Special circumstances affecting taxation 246
Allocation of tax to extraordinary items 248 j
Tax charge in interim statements 250 ;
15. LEASING
Introduction 253
Definitions 253
Accounting by lessees 253
Accounting by lessors 261
16. PENSION COSTS
Introduction 266
Accounting requirements of SSAP 24 266
Transitional provisions 269
Group pension costs 271
Centralised and industry wide schemes 272
Other post retirement benefits 273
Disclosures 273
17. GOVERNMENT GRANTS
Introduction 276
ED 43 proposals 276
Non cash grants 277
Taxation of grants 277
18. COMPLEX CAPITAL ISSUES
Introduction 27«
General principles 27g
Examples of complex capital issues 279
Accounting by investors of complex capital issues 281
19. OFF BALANCE SHEET FINANCE AND OTHER SPECIAL PURPOSE
IRAN S ACTIO N S ;
ED 42 proposals 282
Assets and liabilities 2o2
Controlled non subsidiaries 2«3
I Table of contents xi
i Page
j 20. PRICE LEVEL ACCOUNTING
I Introduction 284
| Sources of guidance 284
21. COMPANY REQUIREMENTS TO PRODUCE, PUBLISH, AND FILE FINANCIAL
STATEMENTS
Rules for preparing and filing financial statements 286
Summary financial statement 290
Dormant companies exemption from audits 291
Publication of financial statements 292
Notice of meeting 293
Rules regarding company year ends 293
Modified accounts 295
Example of modified accounts for a small company 300
22. COMPANY REQUIREMENTS CONCERNING SHARE CAPITAL,
DISTRIBUTIONS AND DIRECTORS LOANS
Introduction 304
Issue of share capital 304
Purchase or redemption of own shares 304
Financial assistance for acquisition of own shares 306
Profits available for distribution 307
Restrictions on loans to directors 311
23. AUDITORS AND ACCOUNTANTS REPORTS
Introduction 313
Reports on audited financial statements 313
Form of audit report 314
Unqualified audit reports 317
Single company 317
Group of companies 319
Unincorporated concerns 319
Reports on price adjusted accounts 320
Qualified audit reports 320
Examples arising from uncertainties 325
Examples arising from disagreement 334
Other audit reports 345
Interim audited financial statements 345
Banking and insurance companies 346
Investment businesses 347
Pension schemes 349
Non commercial organisations 350
Charities 351
Friendly and Industrial and Provident Societies 353
Housing associations 354
Building societies and trade unions 355
Local authorities 355
Reports on U.K. financial statements stated in foreign currency 355
Reports on financial statements using standards of other countries 356
xii Table of contents
Page
23. AUDITORS AND ACCOUNTANTS REPORTS (continued)
I
Special reports required by Companies Act legislation 358
Special report on modified accounts 358
Report on exemption from requirement to prepare group accounts 359
Auditors statement in connection with a distribution 359
Report on initial accounts • 361
Valuation report on non cash assets 361
Report on financial assistance for acquisition of own shares 364
Report on purchase or redemption of own shares out of capital 365
Statement required on re registration as a public company 366
Auditors statement on summary financial statement 367
Other special reports 368 !
Insurance certificate 369 j
Report on tenants service charges 369 j
Reports to debenture and loan stock trustees 370
Reporting under the Banking Act 1987 371
Reports on unaudited financial statements 371
Profit announcements 373
Investment advertisements 373
Additional information reports 374
APPENDICES
1 Glossary 376 |
2 Check list of disclosure requirements 373
I Directors report 37g
II General disclosure rules 333
III Accounting policies 3g5
IV Balance sheet ggg
V Profit and loss account 4q3 i
VI Consolidated financial statements 4q9
VII Statement of source and application of funds 416 ¦
3 Table of permitted transactions concerning directors 417
4 Table of disclosures of transactions concerning directors 418
5 1985 Act accounts formats
419
6 Proper accounting records
429
7 Legal opinion on true and fair
432
INDEX
437
|
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| indexdate | 2024-12-20T08:51:08Z |
| institution | BVB |
| isbn | 0406521417 |
| language | English |
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| physical | XII, 458 S. |
| publishDate | 1990 |
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| publisher | Butterworths |
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| title | Manual of financial reporting and accounting |
| title_auth | Manual of financial reporting and accounting |
| title_exact_search | Manual of financial reporting and accounting |
| title_full | Manual of financial reporting and accounting Ken Wild ; Al Guida |
| title_fullStr | Manual of financial reporting and accounting Ken Wild ; Al Guida |
| title_full_unstemmed | Manual of financial reporting and accounting Ken Wild ; Al Guida |
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