Consolidating foreign subsidiaries

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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 financial statement disclosures manual Steve Collings (2016) A practical manual for preparing new UK GAAP-compliant disclosures.This guide collects all of the latest guidelines into one place and is designed for practical application with many real-world examples.

Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.FRC proposes amendments to FRS 102 for Gift Aid payments CCH Daily, September 2017 The FRC is set to amend the rules for handling Gift Aid payments under FRS 102 in an effort to clarify when profits from a non-charitable subsidiary can be distributed to the parent charity.This article explains the key changes proposed in FRED 68.The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them.Please see the full copyright and disclaimer notice.

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