GAAP 2000: UK financial reporting and accounting

Front Matter....Pages i-lx
Introduction....Pages 1-3
Accounting requirements and their enforcement....Pages 5-10
The Accounting Standards Board’s Statement of Principles....Pages 11-14
Preparation, filing and publishing of financial statements....Pages 15-41
General requirements as to financial statements....Pages 43-53
Documents accompanying the financial statements....Pages 55-84
Corporate governance disclosures....Pages 85-115
Directors’ remuneration....Pages 117-147
Profit and loss account....Pages 149-214
Earnings per share....Pages 215-299
Statement of total recognised gains and losses....Pages 301-307
Balance sheet: general....Pages 309-316
Fixed assets....Pages 317-389
Current assets....Pages 391-414
Liabilities, provisions and contingencies....Pages 415-490
Share capital and reserves....Pages 491-521
Cash flow statements....Pages 523-547
Segmental information....Pages 549-556
Other disclosure requirements, including derivatives....Pages 557-570
Post balance sheet events....Pages 571-574
Consolidation....Pages 575-673
Associates and joint ventures....Pages 675-727
Foreign currency transactions....Pages 729-760
Taxation....Pages 761-792
Reporting the substance of transactions....Pages 793-831
Leasing....Pages 833-860
Pension costs....Pages 861-884
Government grants....Pages 885-889
Related-party transactions, including directors’ loans....Pages 891-918
Requirements concerning share capital and distributions....Pages 919-947
Small and medium-sized companies....Pages 949-969
Abbreviated accounts....Pages 971-982
Summary financial statements....Pages 983-992
Preliminary announcements....Pages 993-999
Interim financial reports....Pages 1001-1011
Reports on audited financial statements....Pages 1013-1080
Reports on listed companies....Pages 1081-1095
Reports on the appropriateness of the going concern basis....Pages 1097-1126
Other audit reports....Pages 1127-1175
Special reports required by companies legislation....Pages 1177-1201
Other special reports....Pages 1203-1208
Reports on unaudited financial statements....Pages 1209-1220
Model report and financial statements....Pages 1221-1286
Back Matter....Pages 1287-1488