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Applying GAAP explains in detail how to apply FRS 102 and FRS 105, providing worked examples, disclosure suggestions and practical tips on implementation. Written by expert Croner-i technical writers, the guide takes you through all sections of FRS 102 and FRS 105 providing guidance on the recognition, measurement, disclosure and presentation requirements of both standards. This edition has been fully updated for the amendments to the UK GAAP standards made by the Financial Reporting Council as a result of the annual review in January 2019 and the triennial review of the framework in the March 2018 versions of the standards.
The book covers all 36 sections of FRS 102, divided into convenient chapters to allow you to navigate related topics quickly and easily. In each case, the requirements are contrasted with those in FRS 105, which applies to micro-entities. As always the volume has been written in a clear and accessible style assuming no prior knowledge of the standard. It contains examples and illustrations, as well as careful explanations of what is required, making it a highly relevant companion guide for those using Preparing Small and Micro Company Accounts 2019-20 and Preparing FRS 102 Accounts 2019-20.