Titlebook: GAAP 2000; UK Financial Reporti Ken Wild,Brian Creighton,Deloitte & Touche technic Book 1999 Palgrave Macmillan, a division of Macmillan Pu

connoisseur

jungle

Profit and loss account,The Act provides that every profit and loss account shall give a true and fair view of the profit or loss for the financial year and shall comply with Sch 4 as to its form and content. [s226] The Act allows certain exemptions from its requirements for companies that qualify as small or medium-sized. These exemptions are dealt with in chapter 31.

antedate

Earnings per share,FRS 14 . was issued on 1 October 1998, replacing SSAP 3, which was also entitled ., and amending UITF Abstract 13 .. The FRS was developed not through any dissatisfaction with SSAP 3, but exploiting an opportunity to align the UK with international developments.

我怕被刺穿

空氣傳播

Platelet

Liabilities, provisions and contingencies,The requirements on presentation and disclosure of liabilities, provisions and contingencies come from four sources: the Act, FRS 4 ., FRS 12 ., . and the Stock Exchange Listing Rules.

intrigue

Share capital and reserves,The Act lays down, in the Sch 4 balance sheet formats, the headings which should be shown on the face of the balance sheet under share capital and reserves. Schedule 4 also sets out a number of disclosure requirements.

死亡率

Segmental information,The requirements to provide segmental information come from two sources: the Act and SSAP 25 ..

孤獨(dú)無(wú)助

,The Accounting Standards Board’s Statement of Principles,me at the end of the 1980s) was that the successor body to the Accounting Standards Committee (ASC) should develop a statement on the principles that underlie accounting and financial reporting. The ASB separately published a number of draft chapters which, after amendment, were combined in a single

TIGER

Preparation, filing and publishing of financial statements,idual accounts) which give a true and fair view (see . as regards a parent company’s individual profit and loss account). [s226] If the company is a parent company, consolidated accounts must also be prepared (group accounts). [s227] An exemption from the requirement to prepare group accounts is giv