{"product_id":"group-accounts-under-uk-gaap","title":"Group Accounts under UK GAAP","description":"\u003cp\u003eThis title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eGroups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure. \u003cp\u003e\u003c\/p\u003eGroup structures can vary (e.g. horizontal, vertical, hybrid, D-shaped) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap. \u003cp\u003e\u003c\/p\u003eThe commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered. \u003cp\u003e\u003c\/p\u003eAll commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses. \u003cp\u003e\u003c\/p\u003eThis title is included in Bloomsbury Professional's Financial Reporting for Smaller Companies online service.","brand":"Bloomsbury Publishing PLC","offers":[{"title":"Default Title","offer_id":48833510998221,"sku":"9781526521484","price":190.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0557\/1529\/9533\/files\/imageloader_37ca705d-45d6-4016-830b-8544cfd1d94a.jpg?v=1790887477","url":"https:\/\/booksatmidnight.com\/products\/group-accounts-under-uk-gaap","provider":"Books At Midnight","version":"1.0","type":"link"}