UK GAAP 2017 (eBook)

Ernst & Young is a global leader in professional services with some 114,000 people based in 140 countries. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their clients. By connecting their people's talents, Ernst & Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions. The UK Financial Reporting Group of Ernst & Young is based in London.

1 FRS 100 - Application of financial reporting requirements 1

2 FRS 101 - Reduced disclosure framework 57

3 Scope of FRS 102 113

4 Concepts and pervasive principles 159

5 FRS 102 - Small entities 175

6 Presentation of financial statements 283

7 Statement of cash flows 497

8 Consolidated and separate financial statements 519

9 Accounting policies, estimates and errors 589

10 Financial instruments 605

11 Inventories 715

12 Investments in associates 733

13 Investments in joint ventures 767

14 Investment property 797

15 Property, plant and equipment 815

16 Intangible assets other than goodwill 859

17 Business combinations and goodwill 889

18 Leases 969

19 Provisions and contingencies 1029

20 Revenue 1073

21 Government grants 1117

22 Borrowing costs 1131

23 Share-based payment 1157

24 Impairment of assets 1317

25 Employee benefits 1361

26 Income tax 1399

27 Foreign currency translation 1457

28 Hyperinflation 1493

29 Events after the end of the reporting period 1501

30 Related party disclosures 1513

31 Specialised activities 1533

32 Transition to FRS 102 1571

33 FRS 103 - Insurance contracts 1661

34 FRS 104 - Interim financial reporting 1777

Index of standards index 1

Index index 57