UK Illustrative Financial Statements for 2013 year ends provides
examples of sets of accounts for the year ended 31 December 2013.
Illustrating the required disclosure and presentation for UK groups
and UK companies, these model accounts will help you prepare your
financial statements whether you report under International
Financial Reporting Standards (IFRS) or UK GAAP. UK Illustrative
Financial Statements for 2013 year ends comprises of: IFRS GAAP Plc
- consolidated financial statements for a fictional listed group
reporting under IFRS; GAAP UK Group Limited - consolidated
financial statements for a fictional unlisted UK company; UK GAAP
Limited - single-entry financial statements for a fictional
unlisted UK company. This publication provides three example sets
of financial statements for the year ended 31 December 2013. This
edition includes the following updates: IFRS GAAP Plc - updated to
illustrate the disclosure and presentation requirements of the IFRS
standards and interpretations, changes to UK Company law and
reporting requirements for listed companies for financial years
beginning on or after 1 January 2013. Significant changes to the
financial statements include the application of IFRSs 10, 11, 12
and 13 together with IAS 19 and the IAS 1 presentation changes to
Other Comprehensive Income. Significant changes to narrative
reporting include: Strategic report requirements and related
amendments to the Directors' report for listed companies;
Disclosure and presentation requirements of the Directors'
Remuneration Report; Updated UK Corporate Governance disclosures;
Updated illustrative Auditor's report for listed companies. It also
includes appendices providing illustrative financial statements
relating to: Alternative presentation of cash flows and statement
of comprehensive income; Biological assets; Oil and gas exploration
assets; Current and forthcoming requirements. GAAP UK Group Limited
& UK GAAP Limited - Example financial statements prepared under
existing UK GAAP. Significant changes in narrative reporting
include: Strategic report requirements and related amendments to
the Directors' report for private companies; Updated illustrated
Auditor's report for private companies. Previous ISBN:
9781780431031
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