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UK GAAP Financial Statement Disclosures Manual [2016]

1
The Structure of <fc>UK</fc> <fc>GAAP</fc>
21
Interaction of the Companies Act 2006
45
The Directors' Report and Strategic Report
67
The Income Statement/Statement of Comprehensive Income
83
Statement of Financial Position (Balance Sheet)
105
The Statement of Changes in Equity
115
The Statement of Cash Flows
133
The Auditor's Report
157
Accounting Policies, Estimates and Errors
175
Operating Segments
185
Directors' Remuneration Report
201
Taxation
215
Fixed Assets and Investment Property
235
Government Grants
247
Financial Investments
263
Financial Instruments
285
Leasing
305
Inventories
315
Provisions and Contingencies
333
Transactions with Directors
347
Events After the Reporting Period
365
Going Concern
385
Related Parties
409
Consolidated Financial Statements
429
Filing Financial Statements with Companies House
441
Interim Financial Reporting
455
Earnings Per Share
465
Financial Statements for Micro‐Entities
485
Insurance
493
Index
i
Front Matter
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