Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:United_Kingdom
|
| gptkbp:basisFor |
statutory accounts
|
| gptkbp:coexistedWith |
gptkb:IFRS
|
| gptkbp:distinctFrom |
gptkb:IFRS
gptkb:US_GAAP |
| gptkbp:guidanceSystem |
SORPs
|
| gptkbp:hasSection |
Micro-entities Regime
Small Entities Regime |
| gptkbp:hasTransitionDate |
1 January 2015
|
| https://www.w3.org/2000/01/rdf-schema#label |
UK GAAP
|
| gptkbp:includes |
gptkb:FRS_101
gptkb:FRS_102 gptkb:FRS_105 |
| gptkbp:oversees |
gptkb:Financial_Reporting_Council
|
| gptkbp:regulates |
financial reporting
|
| gptkbp:relatedTo |
public companies
private companies charities |
| gptkbp:replacedBy |
old UK accounting standards
|
| gptkbp:requires |
true and fair view
|
| gptkbp:standsFor |
United Kingdom Generally Accepted Accounting Practice
|
| gptkbp:subject |
gptkb:Companies_Act_2006
|
| gptkbp:updated |
2015
|
| gptkbp:usedBy |
UK companies
|
| gptkbp:bfsParent |
gptkb:UK_accounting_standards
|
| gptkbp:bfsLayer |
7
|