UK GAAP : generally accepted accounting practice in the United Kingdom

Abstract

The development of UK GAAP the quest for a conceptual framework for financial reporting revenue recognition group financial statements off-balanced sheet transactions earnings per share taxation extraordinary items and prior year adjustments stocks and long-term contracts fixed assets and depreciation investment properties capitalization of borrowing costs research and development government grants statements of cash and funds flow accounting for post balance sheet events accounting for contingencies foreign currencies accounting for leases and hire purchase contracts segmental reporting related party transactions pension costs directors' and officers' loans and transactions directors, remuneration. Appendix: specimen financial statements.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 39 citations exist upstream.