Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in...
5 FRS 102 – Small entities 167 6 Presentation of financial statements 285 7 Statement of cash flows 487 8 Consolidated and separate financial statements 509 9 Accounting policies, estimates and errors 587 10 Financial instruments 603 11 Inventories 723 12 Investments in associates ...