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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. File:The Accounts and Audit Regulations 2015 (UKSI 2015-234 ...

    en.wikipedia.org/wiki/File:The_Accounts_and...

    English: Section 3 of the Local Audit and Accountability Act 2014 (“the Act”) requires a relevant authority (as defined in Schedule 2 to the Act), other than a health service body, to keep adequate accounting records and to prepare a statement of accounts. Section 25 requires a relevant authority to make various documents available for ...

  4. List of accountancy bodies - Wikipedia

    en.wikipedia.org/wiki/List_of_accountancy_bodies

    Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta

  5. Financial Reporting Council - Wikipedia

    en.wikipedia.org/wiki/Financial_Reporting_Council

    The role of the Accounting Standards Board (ASB) was to issue accounting standards in the United Kingdom and was recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards from the Accounting Standards Committee (ASC) in 1990. However, ASB was overtaken by the Financial Reporting Council (FRC ...

  6. Generally Accepted Accounting Principles (United States)

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

    The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. In addition to the SEC's rules and interpretive ...

  7. International Financial Reporting Standards - Wikipedia

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

    IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. [43] In 2019, H David Sherman and S David Young criticised the current state of financial reporting under IFRS and US GAAP ...

  8. United Kingdom company law - Wikipedia

    en.wikipedia.org/wiki/United_Kingdom_company_law

    United Kingdom company law regulates corporations formed under the Companies Act 2006. Also governed by the Insolvency Act 1986 , the UK Corporate Governance Code , European Union Directives and court cases, the company is the primary legal vehicle to organise and run business.

  9. List of regulators in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/List_of_regulators_in_the...

    The following is a list of regulators in the UK. Regulators exercise regulatory or supervisory authority over a variety of endeavours. In addition, local authorities in the UK provide regulatory functions in a number of areas. Professional associations also act to regulate their memberships. The UK is also bound by a number of European and ...