UK GAAP: Generally Accepted Accounting Practice in the United Kingdom

Front Matter....Pages i-li
The development of UK GAAP....Pages 1-37
The quest for a conceptual framework for financial reporting....Pages 39-128
Revenue recognition....Pages 129-175
Corporate governance and the OFR....Pages 177-223
Consolidated accounts....Pages 225-267
Business combinations and disposals....Pages 269-420
Associates and joint ventures....Pages 421-463
Foreign currencies....Pages 465-588
Financial instruments....Pages 589-622
Fixed assets and depreciation....Pages 623-715
Investments....Pages 717-736
Research and development....Pages 737-754
Capitalisation of borrowing costs....Pages 755-794
Stocks and long-term contracts....Pages 795-844
Capital instruments....Pages 845-922
Off balance sheet transactions....Pages 923-978
Leases and hire purchase contracts....Pages 979-1043
Government grants....Pages 1045-1057
Segmental reporting....Pages 1059-1104
Pension costs....Pages 1105-1184
Taxation....Pages 1185-1252
Reporting financial performance....Pages 1253-1319
Earnings per share....Pages 1321-1375
Post balance sheet events....Pages 1377-1405
Contingencies....Pages 1407-1431
Provisions....Pages 1433-1466
Cash flow statements....Pages 1467-1529
Related parties....Pages 1531-1580
Directors’ and officers’ loans and transactions....Pages 1581-1614
Directors’ remuneration....Pages 1615-1703
Interim reporting....Pages 1705-1722
Back Matter....Pages 1723-1863