A comprehensive guide on discontinued operations, covering its definition, historical context, key events, types, importance, and application in financial reporting.
An exploration of the accounting concept of disproportionate expense and undue delay in the context of consolidating financial statements within the UK accounting framework.
Exceptional items refer to costs or income that affect a company's profit and loss account and fall within the ordinary activities of the reporting entity, but require separate disclosure due to their exceptional size or incidence.
An in-depth look at FRS 102, the comprehensive accounting standard issued by the Financial Reporting Council in 2013, which brought UK GAAP in line with International Financial Reporting Standards (IFRSs).
An in-depth exploration of Generally Accepted Accounting Practice (UK GAAP), its historical context, key standards, impacts, and future developments.
An in-depth exploration of the New UK GAAP, its historical development, categories, key events, detailed explanations, and more, helping readers understand the principles and applications of UK accounting standards.
An in-depth exploration of the Statement of Financial Position, also known as a Balance Sheet, its historical context, categories, key events, and detailed explanations.
A comprehensive look at the Statement of Income and Retained Earnings, covering its definition, historical context, key events, mathematical models, importance, applicability, examples, and much more.
A comprehensive guide to the Generally Accepted Accounting Practice in the United Kingdom, covering historical context, key events, detailed explanations, applicability, examples, considerations, and related terms.
