UK GAAP, covering all relevant provisions of the Companies Act 2006 as well as ASB pronouncements. ukGAAP Financial Statements for UK Unlisted Groups easy to use format presents example statements and expert commentary covering pertinent areas of financial reporting, such as shares, investment capital, directors’ report, statement of directors’ responsibilities, auditors’ report and financial statements.

The first section explains the regulatory framework which applies to UK companies electing to report under UK GAAP. The next section then presents model financial statements for unlisted groups along with a detailed commentary on the facing page to the principal requirements. These illustrate the most common disclosure requirements with the accompanying commentary explaining the related rules which drive those and other disclosures. Financial Statements for UK Unlisted Groups is essential for anyone preparing, using or analysing the accounts of UK Unlisted Groups.