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GAAP 2000 looks at reporting requirements from the practitioner's perspective. It is a book that can help you whatever your involvement with financial statements. It is also a new service, and in order to keep up-to-date with changing standards and a
Publikováno v:
Seismological Research Letters. 69:117-122
INTRODUCTION On 24 March 1997 at 22:31 UTC (4:31 p.m. local time), an earthquake occurred in the vicinity of Alice, Texas. The United States Geological Survey (USGS), using stations primarily in Texas, Oklahoma, and Canada, determined the epicenter a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db59771248975b991011d8a8279166aa
https://doi.org/10.1785/gssrl.69.2.117
https://doi.org/10.1785/gssrl.69.2.117
Autor:
Ken Wild, Brian Creighton
Publikováno v:
GAAP 2000 ISBN: 9781349150830
The Act provides that every balance sheet shall give a true and fair view of the state of the company’s affairs at the end of its financial year and shall comply with Sch 4 as to its form and content. [s226]
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d778c6592f54fb7516eaad273acdab3c
https://doi.org/10.1007/978-1-349-15081-6_12
https://doi.org/10.1007/978-1-349-15081-6_12
Autor:
Brian Creighton, Ken Wild
Publikováno v:
GAAP 2000 ISBN: 9781349150830
Accountants are frequently asked to give reports to official or quasiofficial bodies and to contracting parties. Examples are reports on investment grants, insurance for consequential loss, circulation of periodicals, royalties, government contracts
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6af759f623753532ee365d5a97b88cc7
https://doi.org/10.1007/978-1-349-15081-6_41
https://doi.org/10.1007/978-1-349-15081-6_41
Autor:
Brian Creighton, Ken Wild
Publikováno v:
GAAP 2000 ISBN: 9781349150830
The guidance in this chapter is applicable to financial periods ending on or after 31 December 1998. This corresponds with the effective date of the Combined Code (see chapter 7) and APB Bulletin 1998/10 Corporate governance reporting and auditors’
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bd7c38aa5f05cdcbf5f567e997f689f6
https://doi.org/10.1007/978-1-349-15081-6_37
https://doi.org/10.1007/978-1-349-15081-6_37
Autor:
Ken Wild, Brian Creighton
Publikováno v:
GAAP 2000 ISBN: 9781349150830
Not all components of an entity’s financial performance will flow through the profit and loss account. Therefore, FRS 3 requires financial statements to include, as a primary statement, a ‘statement of total recognised gains and losses’ to high
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3c3594831efd1a85f59b6a5978d3898b
https://doi.org/10.1007/978-1-349-15081-6_11
https://doi.org/10.1007/978-1-349-15081-6_11
Autor:
Brian Creighton, Ken Wild
Publikováno v:
GAAP 2000 ISBN: 9781349150830
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 fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3777544d2669f6d1f2a12a92af0957ce
https://doi.org/10.1007/978-1-349-15081-6_9
https://doi.org/10.1007/978-1-349-15081-6_9
Autor:
Brian Creighton, Ken Wild
Publikováno v:
GAAP 2000 ISBN: 9781349150830
There is no statutory requirement for companies to produce a cash flow statement. However, FRS 1 (revised) Cash flow statements requires financial statements intended to give a true and fair view of the reporting entity’s financial position and pro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f8dd5f454c5f0f7c004cf8aa6a1ef00
https://doi.org/10.1007/978-1-349-15081-6_17
https://doi.org/10.1007/978-1-349-15081-6_17
Autor:
Ken Wild, Brian Creighton
Publikováno v:
GAAP 2000 ISBN: 9781349150830
A company may enter into foreign currency activities in two main ways: (a) it may enter directly into transactions denominated in a foreign currency; and (b) it may operate through an investment in a foreign enterprise which maintains its accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::111392524b0a05d7e64ab89cd0f95a1d
https://doi.org/10.1007/978-1-349-15081-6_23
https://doi.org/10.1007/978-1-349-15081-6_23
Autor:
Ken Wild, Brian Creighton
Publikováno v:
GAAP 2000 ISBN: 9781349150830
The introduction to the reporting standards indicates that much of the guidance provided can be adapted to auditors’ reports on financial information other than financial statements. The APB (with assistance from the ICAEW) has issued Practice Note
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::25b1e38ad310ddc9a25dac6a342e09ae
https://doi.org/10.1007/978-1-349-15081-6_40
https://doi.org/10.1007/978-1-349-15081-6_40