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Applying GAAP explains in detail how to apply FRS 102 with worked examples, disclosure suggestions and practical tips on implementation. Written by Wolters Kluwer UK technical writers, this edition takes you through all sections of FRS 102 providing guidance on the recognition, measurement, disclosure and presentation requirements of the standard.
Explaining the requirements of the standards in clear, easy to follow commentary with worked examples, disclosure suggestions, and advice on best practice, the book is an ideal companion for accountants (or accountancy students) who are preparing or auditing accounts under UK GAAP.
Guidance is provided to reflect all accounting standards and related legislation. The information is cross-referenced with the law and standards so that you can find guidance quickly and easily, saving you valuable, and often chargeable, time.
Each chapter covers recognition, measurement, presentation and disclosure issues: