Tolley's Form and Content of Financial Statements

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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.

Issue 58, July 2020

Chapter 13 Pension schemes – hybrid scheme