Publisher's Synopsis
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 14/12/04)This product concentrates purely on company accounts of non-listed companies. The book is invaluable to accountants in small to medium sized companies as it focuses on the UK accounting requirements as they affect private companies, and pays particular attention to the exemptions available to companies that qualify as 'small' under the Companies Act 1985.The principal sections:-* Consider each item in the profit and loss account and balance sheet* Draw together the current requirements of company law and accounting standards * Set out practical guidance on issues that commonly arise out of those requirements, together with examples of suggested accounts disclosures. These detailed sections are supplemented by chapters giving an overview of more general issues such as the legal requirement to prepare accounts, basic accounting concepts and what constitutes a true and fair view. There is also a separate chapter on the content of the Directors Report along with all the current standards, including FRS 19 and UITF Abstracts.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisne;co.uk/cimapublishing to see if you qualify and to order."
