Practical guide to the preparation and presentation of financial statements. Provides specimen recommended layouts of accounts, fully cross-referenced to source requirements. Also includes disclosure requirements of the Companies Acts, Financial Reporting Standards, Statements of Standard Accounting Practice, Urgent Issues Task Force Abstracts, as well as current best practice, directors' reports, group financial statements, small and medium-sized companies' financial statements, trust accounts, and accounts of sole traders and partnerships.


SOURCE CURRENCY Issue 66, June 2024 Chapter 5A International Financial Reporting Standards Financial Statements Chapter 5B International Financial Reporting Standards Financial Statements (Company Financial Statements) Chapter 5C FRS 101 ‘Reduced Disclosure Framework’