Uk Gaap 2017

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