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  2. Generally Accepted Accounting Practice (UK) - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006 ; for companies in the Channel Islands ...

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations 1998 August 1, 1998: January 1, 2005: IAS 21: SIC 12 Consolidation-Special Purpose Entities 1998 July 1, 1999: January 1, 2013: IFRS 10: SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers 1998 January 1, 1999: January 1, 2013: IFRS 10 ...

  4. Intangible asset - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset

    This definition is in addition to the standard definition of an asset which requires a past event that has given rise to a resource that the entity controls and from which future economic benefits are expected to flow. Thus, the extra requirement for an intangible asset under IAS 38 is identifiability. This criterion requires that an intangible ...

  5. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Asset: A present economic resource controlled by the entity as a result of past events which are expected to generate future economic benefits. Liability: A present obligation of the entity to transfer an economic resource as a result of past events. Equity: The residual interest in the assets of the entity after deducting all its liabilities.

  6. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    While some countries define standard national charts of accounts (for example France and Germany) others such as the United States and United Kingdom do not. In the European Union, most countries codify a national GAAP (consistent with the EU accounting directives) and also require IFRS (as outlined by the IAS regulation) for public companies ...

  7. Convergence of accounting standards - Wikipedia

    en.wikipedia.org/wiki/Convergence_of_accounting...

    Other companies are also allowed to use the IFRS, but most have chosen not to do so, and continue to use the UK accounting standards largely developed prior to 2005. Companies deemed small under the UK Companies Act were allowed to use the Financial Reporting Standard for Smaller Entities (FRSSE) [10] until this was withdrawn. For accounting ...

  8. FTSE SmallCap Index - Wikipedia

    en.wikipedia.org/wiki/FTSE_SmallCap_Index

    The FTSE SmallCap Index is an index of small market capitalisation companies consisting of the 351st to the 619th largest-listed companies on the London Stock Exchange main market. The index, which is maintained by FTSE Russell, a subsidiary of the London Stock Exchange Group, is a constituent of the FTSE All-Share Index which is an index of ...

  9. United Kingdom corporation tax - Wikipedia

    en.wikipedia.org/wiki/United_Kingdom_corporation_tax

    Introduction of UK to UK transfer pricing rules, coupled with the merging of the thin capitalisation rules with the transfer pricing rules (enacted by Finance Act 2004). [ 194 ] Extension of management expenses rules so that companies do not need to be investment companies to receive them, coupled with a specific rule preventing capital items ...