Publisher's Synopsis
The revised manual for all those engaged in the preparation, auditing and review of published accounts. All that is needed to decide what to include/exclude, how to present it and how to reach decisions on points of difficulty or uncertainty - in one volume. And, for the reviewer, in-depth insight into how to interpret the decisions that preparers have made.;It includes extensive examples, model accounts, disclosure checklists, and brings guidance up-to-date for FRSs, FREDs, SIs, changes in Stock Exchange rules since the last edition.