Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.
This study sought to assess the effects of competition on the performance of letter mail at the Postal Corporation of Kenya. The literature reviewed was based on three theories: porter’s five forces theory, Game theory and Chamberlain’s monopolistic theory. The study adopted a case study design. The target population of the study was Postal Corporation of Kenya employees at Nakuru, Cyber cafes along Kenyatta Avenue in Nakuru, G4S offices in Nakuru, Nation Group of Newspaper office Nakuru and Bus company offices at Nakuru bus terminus. The study found that competition has had far reaching negative effects on the performance of letter mail at Nakuru post office. The latest advancement in communication technology have created fierce competition to letter mail communication and the researcher has therefore recommended adaptation of latest technology at PCK Nakuru coupled with implementation of strategies such as mergers/acquisitions with strategic industry partners, automation of business processes and provision of quality service.
Modular Programming Techniques are evolving. The latest techniques in modular programming need to be investigated. This book focuses on a thorough grounding on modular programming using the latest programming approaches like Aspect-Oriented and Feature-Oriented Programming. The basic concepts of these two paradigms are given along with the implementations. The book also provides a practical application of AOP and FOP. Apart from these the meta-programming concepts are also given which is a part of FOP. The existing theories of meta-programming are analysed with its applications. The book can be helpful for understanding the future generation of modular programming with an insight of the latest trends. This book can be used for enhancing the advanced programming skills and would also prove useful for practising professionals, research scholars and academicians.