Lexis Nexis
Tolley's Form and Content of Financial Statements
Tolley's Form and Content of Financial Statements is a practical guide to the preparation and presentation of financial statements.
One Year Subscription Only Terms
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Product description
Why should you buy Tolley's Form and Content of Financial Statements
A practical guide to the preparation and presentation of financial statements. Specimen recommended layouts of accounts are provided, fully cross-referenced to source requirements.
* Disclosure requirements of the Companies Acts (including the new changes to accounting disclosure), Financial Reporting Standards, Statements of Standard Accounting Practice, Urgent Issues Task Force Abstracts, as well as current best practice, are set out next to specimen layouts
* Updated twice a year, each update invoiced separately
* Full coverage includes directors' report; group financial statements; small and medium-sized companies' financial statements; trust accounts; accounts of sole traders and partnerships.
Table of contents
Introduction
Preliminary pages
Directors’ report
Strategic report – for large and medium-sized unquoted groups and companies
Directors’ report: for large and medium-sized, private and unquoted groups and companies
Strategic report – for public and quoted companies and groups
Directors’ report – for public and quoted companies and groups
Directors’ remuneration report – for quoted companies and groups
Limited companies
Groups of companies
International financial reporting standards financial statements
International financial reporting standards financial statements (voluntary adoption)
FRS 100 ‘application of financial reporting requirements’ and FRS 101 ‘reduced disclosure framework’
Small companies limited
UK micro-entity limited
Small company (FRSSE 2008: effective April 2008) limited
Small and medium-sized companies, including micro-entities
Dormant companies; Summary financial statement
Limited liability partnerships
Sole traders and partnerships
Trust accounts
Pension schemes defined contribution scheme
Pension schemes defined benefit scheme
