Gaap consolidating joint ventures

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Interpretation and application of UK GAAP for accounting periods commencing on or after 1 January 2015 Steve Collings (2015) A detailed, practical guide to applying UK GAAP with specific sections and examples covering: UK GAAP 2017: Application of FRS 100–104 in the UK EY (2017) This guide has been fully updated to reflect the application of the new accounting standard in practice.

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General guidance and information on the accounting standard is available from our FRS 102 page.

Issues relating to associates and joint ventures were dealt with in FRS 9 under old UK GAAP. FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland As issued by the Financial Reporting Council (FRC) in September 2015.

The transition requires all UK company’s financial information to be prepared in accordance with FRS 102.

The only exceptions will be those applying International Financial Reporting Standards (IFRS) or Financial Reporting Standard for Smaller Entities (FRSSE).

FRS 102: Accounting for fixed asset investments in individual financial statements Technical helpsheet addressing some of the commonly asked questions around accounting for fixed asset investments in individual financial statements. Our experienced technical advisors can help you with your new UK GAAP questions and offer practical advice. Questions we've dealt with recently include: Find out more about the Technical and ethics advisory helpline, including our opening hours.

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