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This important title guides practitioners through their first implementation of FRSs, 100, 101 and 102. Under these standards, introduced in early 2013, many small to medium sized businesses will be preparing their financial statements under a fundamentally set of rules as the current UK GAAP framework will be withdrawn when the new standards take effect in 2015. The book focuses on explaining the key areas of change for practitioners to focus on and clear guidance on how the new standards should be implemented. This is backed up with extensive examples, sample policy wordings and the use of sample disclosures in each chapter. Unlike some other publications, this title focuses specifically on the areas financial reporting most likely to be encountered by companies who can be classified as falling within the scope of the new standard. Readers will benefit from the approach taken by the authors who have years of combined experience writing for and training in this market. Contents includes: Introduction and Basic Concepts; Financial Statements; Accounting for Assets; Accounting for Liabilities; Accounting for Revenue and Equity; Consolidations; Financial Instruments; Disclosures.