UK GAAP 2019

Ernst & Young is a global leader in professional services with some 114,000 people based in 140 countries. Around the world the firm is committed to pursuing the highest levels of integrity, quality, and professionalism in delivering a broad inventory of services to their clients. By connecting their people's talents, Ernst & Young provides solutions to clients based on financial, transactional, and risk-management knowledge in its core services of audit, tax, and transactions.The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world.

• List of chapters1 FRS 100 – Application of financial reporting requirements 12 FRS 101 – Reduced disclosure framework 573 Scope of FRS 102 1114 Concepts and pervasive principles 1475 FRS 102 – Small entities 1676 Presentation of financial statements 2857 Statement of cash flows 4878 Consolidated and separate financial statements 5099 Accounting policies, estimates and errors 58710 Financial instruments 60311 Inventories 72312 Investments in associates 74313 Investments in joint ventures 78114 Investment property 81115 Property, plant and equipment 83916 Intangible assets other than goodwill 88517 Business combinations and good will 91918 Leases 101519 Provisions and contingencies 107520 Revenue 112121 Government grants 116722 Borrowing costs 118123 Share-based payment 120724 Impairment of assets 136525 Employee benefits 141126 Income tax ...... 145527 Foreign currency translation 152128 Hyperinflation 155729 Events after the end of the reporting period 156530 Related party disclosures 157731 Specialised activities 159932 Transition to FRS 102 163733 FRS 103 – Insurance contracts 172734 FRS 104 – Interim financial reporting 1843Index of standards index 1