Synopsis
Financial statements of companies must comply not only with the Companies Act 1985 but also with Statements of Standard Accounting Practice, and, if relevant, with those of regulatory bodies such as the stock exchange. The purpose of this book is to help those who either prepare accounts or advise those who prepare them to find a way through this maze of regulations. This second edition incorporates changes to the regualtions, including the Companies Act 1989, new Statements of Standard Accounting Practice and Exposure Drafts extant at January 1990. The book has two main sections: model financial statements for different sizes of company with detailed commentaries covering the disclosure requirements and their derivation, and disclosure checklists which detail the disclosures required in company accounts.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
