Publisher's Synopsis
This work presents in detail the contents of a variety of typical financial statements, and includes pro formas for director's reports and for the accounts of various types of companies. Each pro forma page is accompanied by an explanation of the relevant Companies Act or accounting standard requirements, shown on the facing page.;This work takes account of the following: accounting standards FRS 5,6,7 and 8; all UITF 14; the Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996; the 1995 Summary Financial Statements Regulations; the implications of audit exemption; the Greenbury requirements; 1995 listing rules changes; internal financial control disclosure requirements; and implications for accounts of the introduction of AIM and phasing out of USM.
