Publisher's Synopsis
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.