(Financial ReportingStandard for Smaller Entities) (Preparing and reporting on Cash- and Tax-basis Financial Statements)
1 485 1,104 483 6,764 99.7% 319 165 2 252 7,224 249 0,642 136 101 3 167 122 118 2.8 9,800 4 57.1 55.3
11 80.6% 4,319 5,359 66.4% 62.6% 520.3 11 483.7 30,520 11 14,340 4,340 11 4,319 1,139 11 1,040 50 53 53 56 56 61 61 H3 3 8 8 11 5.9% 5.9% 4.3% 3.5% 2.7% 3.5% 3.8% 3.7% 4.0%
11 38
CBO CLO
32
13 283
14 13 10
13 10 3,523 29.1
105
14
32
22
74
10
12
14
12 19 11 25 22 42
10 238 239
13 82 63
J-net21
2005 IAS IAS IAS UK/GAAP 1997 FRSSE
ASB UK/GAAP ASB 90 IAS UK/GAAP IAS UK/GAAP DTI ASB 1997 FRSSE Financial Reporting Standardfor Smaller Entities 90 100 FRSSE 1 FRSSE FRSSE FRSSE 2 FRSSE FRSSE 280 140 50
3 FRSSE FRSSE UK/GAAP FRSSE FRSSE
4 FRSSE UK/GAAP 5 FRSSE FRSSE DTI ASB FRSSE ASB 70 80 FRSSE FRSSE IAS UK/GAAP FRSSE UK/GAAP ASB FRSSE IAS FRSSE
IAS GAAP GAAP IAS 90 IAS US/GAAP GAAP IAS DRSC IAS IAS GAAP
IAS IAS 2005 IAS GAAP GAAP IAS IASB
FASB GAAP SEC GAAP 17,000 GAAP GAAP OCBOA Other comprehensive basis of accounting US/GAAP OCBOA AICPA OCBOA Preparing and reporting on Cash- and Tax-basis Financial Statements
UNCTAD IAS IAS IASB 15 IASB AcSB Differential Roporting IAS IASB
32 281
32 2 14 4
105 14
1 2 3 4 5 1
3 2 3 18 4
5 3
32 33 32 2
32 1 33 1
281
285 285 1
285 285
285 285
285 285
34 34
34
286 286 286 286 286
287 291
287 287 287
10 40 20
14 13 10 14 4 10 287
24 27 85 86
24
32 33 33 35
36 33
283 283
2
61 1
( )
( ) 152 ( ) ( )
( )
-
1 ( ) ( )
)
2
2
11
1
2
( 12 3-2-3 2
(1)
( ) ( ) ( )
( ) ( )
F ( ) ( )
1-4
(Financial Reporting Standard for Smaller Entities) 2002 6 245
FRSSE FRSSE 247 250 250 276 289 FRSSE Appendix 291 246
FRSSE FRSSE 2002 FRSSE 16.1 UITF FRSSE UITF UITF * (a) (b) (c) (d) 247
(e) ----------------------------------------------------------------- * (f) (g) (h) (i) FRSSE * ----------------------------------------------------------------- * FRSSE (a) * (b) (a) 248
FRSSE (i) (ii) (iii) (iv) 1986 1995 (v) (ii)-(iv) FRSSE FRSSE SSAPs FRSs UITF -------------------------------------------------------------------- * Appendix FRSSE FRSSE SORPs FRSSE 1997 11 SORP FRSSE SSAPs FRSs FRSSE UITF SORPs FRSSE 249
2002 A FRSSE FRSSE B - 1. 1.1 FRSSE (a) * Registrar of Companies ** (b) (a) FRSSE ------------------------------------------------------------ * ** FRSSE Appendix 250
2. 2.1 2.2 FRSSE 2.3* 2002 ** -------------------------------------------------------------------- * FRSSE 2000 ** 1985 2002 2002 2.4 FRSSE 251
2.5 2.6 2.7 (a) (b) (c) 2.8 2.9 (a) (b) 252
(c) (i) (ii) 2.10 3. 3.1 3.2 3.3 (a) (b) (c) 3.4 253
3.5 3.6 (a) (b) 4. 4.1 * 5. 5.1 -------------------------------------------------------------------- * Appendix 5.2 5.3 254
(a) (b) (c) (i) (ii) (d) (e) 5.4 5.5 5.3 5.6 5.7 5.8 5.9 255
5.10 5.11 20 5.12 5.13 20 5.14 5.15 5.16 5.17 5.24 5.17 * 5.18 5.19 256
------------------------------------------------------------ * SORPs 5.20 (a) (b) 5.21 5.22 * 5.23 5.24 257
5.25 5.26 5.31 ----------------------------------------------------------------- * SORPs 5.22 5.26 5.27 5.28 5.29 5.30 (1) (2) (a) 258
(b) (c) 5.31 5.32 5.33 5.36 5.33 5.34 5.35 5.36 5.37 259
20 5.38 5.39 5.40 * 5.41 5.42 ---------------------------------------------------------------------- * Appendix 5.42 5.43 5.44 (a) (b) 260
6. 6.1 6.2 6.3 6.4 6.5 6.6 6.7 261
6.8 6.9 6.10 6.11 6.12 6.13 6.14 (a) (b) 262
(c) 6.15 6.8 6.12 6.16 (a) (i) (1) (2) (ii) (i) (1) (2) (b) (c) 6.17 2 5 6 263
6.18 (a) (b) (c) (i) (ii) 7 8. * 8.1 8.2 8.3 8.4 (a) (b) (i) (ii) (c) 264
(i) (ii) (d) 8.5 ------------------------------------------------------------------ * Appendix * 8.6 8.7 (a) (b) (c) (d) 265
------------------------------------------------------------- * Appendix (e) (f) 8.8 8.9 FRSSE 9. 9.1 266
9.1A 9.2 9.3 (a) (b) 9.4 9.5 9.6 9.7 9.8 267
9.9 9.10 9.11 9.12 9.13 VAT 9.14 VAT VAT 10. 10.1 10.2 (a) (b) (c) 10.3 Appendix 268
11. 11.1 11.2 11.7 FRSSE 11.2 * 11.3 11.4 11.5 --------------------------------------------------------------------- * Appendix 11.6 11.7 269
(a) (b) 12. 12.1 12.2 12.3 12.4 12.2 12.5 13. 13.1 13.3 13.5 270
13.2 13.5 13.3 13.4 13.5 (a) (b) (c) 13.6 13.7 13.8 271
13.9 13.1 13.4 13.10 13.11 (a) (b) (c) (d) 13.5 14. ( ) 14.1 14.2 (a) 272
(b) 14.3 (a) (b) 14.4 (a) (b) 14.5 14.6 15. 15.1 (a) (b) (c) * ------------------------------------------------------------- * 273
(i) (ii) (iii) (iv) (v) (vi) (vii) 15.2 15.3 15.4 (a) (b) (c) (i) (ii) (iii) (iv) 15.5 16. 16.1 FRSs 2 6 7 FRSs 5 9 10* 11* FRS 8 3(a)-(c) 274
-------------------------------------------------------------------- * FRS 10 FRS 10 FRS 11 17. 17.1 FRSSE 2002 2002 22 --- 17.2 1999 3 23 * 1999 3 23 --- 17.3 2000 3 23 (a) FRSSE --------------------------------------------------------------------- * 3.4 (b) 17.4 2000 3 23 5.28 275
18. FRSSE 2000 3 18.1 FRSSE 2002 6 FRSSE 2000 3 C - FRSSE 1 18 (i) (ii) (iii) 276
(a) 1985 (b) 1985 (c) 1963-1990 1992 277
278 (a) (b) (i) (ii)
279
280 (a) (b)
281 90% (a) (b) (c)
282 (a) (b) (c) (d)
283 FRSSE (a) (b)
284 (a) (b) (a) (b)
(a) (b) Faculty and Institute of Actuaries GN26 285
286 * (a) --------------------------------------------------------------------- * (b) (c)
287 (i) (ii) (iii) (iv) (i) (ii)
288 ( )
D - * 1. ** 2. 3. 4. 5. -------------------------------------------------------------------- * Appendix ** Appendix III FRSSE 2002 ------------------------------------------------- 2002 CBE 289
290
(Appendix) FRSSE Appendix FRSSE FRSSE (a) SSAPs (b) FRSs (c) UITF SSAPs FRSs SSAPs FRSs FRSSE SSAP4 23 23 SSAP4 SSAP21 26 28 SSAP4 SSAP18 29 SSAP5 8 SSAP9 291
27 32 SSAP13 FRSSE 24 30 31 32 SSAP17 SSAP19 13 14 15 SSAP20 11 50 26 35 49 59 60 60 SSAP21 292
293 32 33 34 35 39 40 41 43 44 48 (1) (2) 49 FRSSE 49 52 53 55 56 57 60 60 24 SSAP24 FRSSE 1
FRS17 77 81 82 83 87 88 89 91 SSAP25 FRSSE FRS1 1996 FRSSE FRS1 1996 2 12 39 46 FRS2 FRSSE FRSSE FRS3 14-17 20 294
18 20 23 20 20 22 24 25 26 27 28 30 31 31A FRS4 FR4 FRSSE 24 28 27 29 43 FRS FRS4 10 2 FRS4 6 295
FRS5 FRSSE FRSSE 2.1 14 16 FRSSE Appendix C4 C5 C15 C-18-C20 FRSSE Appendix 27 A11 A12 FRSSE 6 FRS6 FRSSE FRSSE FRS7 FRSSE FRSSE FRS8 3 20 2 296
FRS9 FRSSE FRSSE FRS10 FRS10 FRSSE 20 20 17 19 37 14 43 45 47 10 24 FRS11 34 37 39-42 51 48 52-62 64 70(b) 71 69 297
FRS 70(a) 70(c) 74 FRS11 FRSSE 14 21 56 60 63 FRS12 3 15 42 51 47 56 66 68 71 77 83 85 89-91 94 96 97 FRS13 FRS13 FRSSE 298
FRS14 FRS14 FRSSE FRS15 14 25 29 36 43 53 59 61 65 66 67 71 86 50 89 299
93 97 98 31 61 74 100 FRS16 11 14 17 FRS17 FRSSE 2 multi-employer schemes 9 22 27 41 42 67 68 70 54 57 60 61 71 300
73 75* 78 80 82-86 90 92 --------------------------------------------------------------------- * FRSSE 10.2 Appendix FRS18 14 UITF 15 21 26 31 50 54 55(b) SORPs 58 61(c) UITF 62 301
64 FRS19 12 21 FRSSE 42 44 47 52 61(b) 55 56 58 59 64(b) 60(a)(ii) 60 61 62 64 UITF 4 FRSSE UITF 5 FRSSE UITF 9 FRSSE UITF 10 FRSSE 302
UITF 11 FRSSE UITF 13 ESOP FRSSE UITF 15 1999 FRSSE UITF 17 FRSSE UITF 19 FRSSE UITF 21 FRSSE FRSSE UITF 22 FRSSE UITF 23 FRS15 FRSSE UITF 24 303
10 UITF 25 FRSSE UITF 26 FRSSE UITF 27 FRSSE UITF 28 16 17 UITF 29 FRSSE UITF 30 FRSSE 304
238 330 1996 7 305
(Handelsgesetzbuch, HGB) B 3 238 330 I 1 1 238 1 2 239 1 2 3 306
4 1 3 240 1 2 12 3 3 1 4 241 1 2 307
3 1. 2 3 2 2. 2 1 242 1 2 3 243 1 2 3 244 308
255 2 246 1 2 247 1 2 3 248 1 2 309
3 249 1 1. 3 2. 1 2 2 3 1 2 250 1 1. 2. 2 310
3 251 3 252 1 1. 2. 3. 4. 5. 6. 2 1 253 311
1 2 3 2 3 4 5 2 3 3 4 254 253 5 255 1 312
2 3 4 3 4 4 1 256 240 3 4 3 257 1 1. 2. 313
3. 4. 238 1 2 3 1 1. 2. 239 4 1 1 4 1 1 10 1 6 5 258 1 2 259 314
260 261 4 262 2 1 263 1 2 1 1 264 1 242 3 267 1 315
3 6 2 1 265 1 2 3 4 1 5 316
6 7 1. 264 2 2. 8 2 266 1 267 2 3 2 3 267 1 2 3 2 A. I. 1. 2. 3. II. 1. 2. 3. 4. 317
III. 1. 2. 3. 4. 5. 6. B. I. 1. 2. 3. 4. II. 1. 2. 3. 4. III. 1. 2. 3. IV. C. 3 A. I. II. III. 1. 2. 3. 4. IV. V. B. 1. 2. 3. C. 1. 318
2. 3. 4. 5. 6. 7. 8. D. 267 1 3 2 1. 268 3 5,310,000 2. 12 10,620,000 3. 50 2 1 3 2 3 2 1. 268 3 21,240,000 2. 12 42,480,000 3. 250 3 2 3 2 4 319
1 2 3 1 2 1 2 3 5 3 31 6 30 9 30 12 31 4 1 6 268 1 2 3 4 1 5 1 320
6 250 3 7 251 269 270 1 2 271 1 5 1 16 2 4 3 321
2 3 290 2 291 292 1 295 296 272 1 2 1. 2. 3. 4. 3 4 253 3 322
1 273 247 3 274 1 249 1 1 2 274 a 1. 268 2 2. 268 4 2 323
3. 268 5 3 4. 250 3 268 6 5. 269 1 3 275 1 2 3 2 1. 2. 3. 4. 5. a b 6. a b 7. a b 8. 324
9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 3 1. 2. 3. 4. 5. 6. 325
7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 4 276 267 1 2 275 2 1 5 3 1 3 6 277 4 2 3 277 326
1 2 3 253 2 3 253 3 3 4 2 278 4 279 1 253 4 253 2 3 2 254 280 327
1 253 2 3 3 254 1 253 5 254 2 2 1 3 281 1 254 279 253 254 2 282 4 1 283 328
5 284 1 2 1. 2. 3. 4. 240 4 256 1 5. 285 1. a 5 b 2. 1 3. 251 4. 329
5. 254 280 2 273 6. 7. 8. 275 3 a275 2 5 b275 2 6 9. a b 9 a 2 3 c 10. 1 11. 5 1 16 2 4 12. 330
13. 255 4 3 14. 286 1 2 285 4 5 1 3 285 11 1. 264 2 2. 1 2 4 285 9 a b 287 285 11 288 331
267 1 284 2 4 285 2 8 a 9 a b 12 267 2 285 4 6 289 1 2 1. 2. 3. 4. 2 1 290 1 1 1 271 1 5 2 1. 332
2. 3. 3 2 1. 2. 4 2 1 1 291 1 EEA 2 2 333
1. 295 296 2. 1983 6 13 EC 83 349 Official Journal EC L 193 1 1984 4 10 EC 84 253 Official Journal EC L 126 20 3. a b 3 2 10% 20% 6 1 90% 1 292 1 EC 83 349 291 334
1 2 2 1 EC 83 349 3 3 1 1 2 2 4 3 293 1 1. 3 2 335
a 63,720,000 b 12 127,440,000 c 12 500 2. 3 2 a 53,100,000 b 12 106,200,000 c 12 500 267 5 2 3 1 1. 12 43,200,000 2. 12 36,000,000 4 1 1 5 336
1 4 2 294 1 295 296 2 3 295 1 311 2 1 3 1 1 337
296 1 1. 2. 3. 2 1 3 1 2 3 297 1 2 2 338
3 2 298 1 244 256 265 266 268 275 277 283 2 1 3 1 299 1 2 3 3 339
4 300 1 2 301 1 1. 308 2 2. 2 2 1 340
2 2 2 1 3 1 2 2 1 3 4 1 302 1 301 1 1. 90% 90% 2. 3. 10% 10% 2 1 3 341
1 303 1 2 1 304 1 2 1 1 1 3 1 1 305 1 1. 2. 342
2 1 306 4 249 1 1 274 307 1 301 1 2 1 2 5 308 1 300 2 343
2 1 3 1 1 309 1 301 3 4 1 2 301 3 1. 2. 6 310 344
1 1 2 297 301 303 306 308 309 7 311 1 271 1 1 5 1 2 1 312 312 1 1. 2. 1 1 1 2 3 345
2 1 2 1 1 1 2 1 1 3 2 309 3 4 1 5 1 4 304 6 8 313 1 346
1. 2. 3. 2 1. 295 296 2. 311 2 3. 310 4. 5 1 1 3 3 2 2 2 347
4 2 314 1 1. 5 2. 251 298 1 251 3. 4. 310 5. 254 280 2 273 6. a 348
b a 2 3 c 7. 2 1 3 9 315 1 2 1. 2. 3. 3 298 3 349
3 316 1 267 1 2 3 317 1 2 3 3 2 EC 84 253 2 3 318 350
1 3 2 3 ( 10 1 2,000,000 ) 2 3 4 5 6 351
321 7 6 319 1 267 2 2 1. 2. 3 3. 20% 4. 20% 20% 5. 6. 352
5 7. 1 6 8. 5 20% 3 1. 20% 2. 2 6 2 5 7 8 3. 50% 2 1 4 4. 1 1 2 5 6 5. 1 2 2 5 4 2 3 320 1 353
2 1 2 1 1 2 3 1 2 2 2 321 1 2 3 322 1 354
2 3 2 4 323 1 2 1 500,000 3 355
4 5 5 324 1 2 28 2 3 1 3 2 30 2 4 325 356
1 9 1 1 1 2 267 3 1 1 1 2 287 3 ( 9 ) 313 4 1 3 4 2 3 1 1 3 1 5 325 a 1 357
13 e 2 4 3 325 328 329 1 13 e 5 2 340 341 326 267 1 12 325 1 327 267 2 325 1 1. 266 1 3 266 2 3 A.I.2. A.II.1 A.II.2 A.II.3 A.II.4 A.III.1 A.III.2 A.III.3 A.III.4 B.II.2 B.II.3 358
B.III.1 B.III.2 C.1 C.2 C.6 C.7 2. 285 2 5 8 a 12 328 1 1. 326 327 2. 2 1 359
3 1 1 1 4 329 1 2 1 277 1 267 5 5 330 1 266 275 1 2 1 2 1 1 2 1 2 267 3 2 360
1 1 3 4 2 1 4 1 53 1 1 1 340 a 3 340 i 4 26 1 1 3 3 4 1 1 1 4 3 1 EC 73 239 3 EC 79 267 2 2 3 3 EC 91 674 2 4 2 1 2 361
(Preparing and reporting on Cash- and Tax-basis Financial Statements) 362
AICPA CPA PCPS GAAP GAAP GAAP GAAP 363
GAAP GAAP OCBOA OCBOA OCBOA SFAS SAS AU AICPA 1 SOP AICPA TPA AICPA 364
365 368 368 368 369 OCBOA 370 373 OCBOA 374 375 377 377 378 380 384 384 387 394 394 1964
OCBOA OCBOA OCBOA 1.370 2 OCBOA 371 3 378 4 379 5 GAAP 379 6.381 7 GAAP 382 8 OCBOA.385 9 OCBOA.385 10.386 11 OCBOA.386 12 GAAP OCBOA.387 13 OCBOA.388 14 OCBOA 389 15 395 366
16 GAAP OCBOA 397 17 397 18 398 19 398 367
SAS 62 AU623 OCBOA SAS 62 368
GAAP OCBOA GAAP OCBOA SAS 62 AU623.27 GAAP GAAP OCBOA SAS 62 AU 623.28-.30 28 30 GAAP OCBOA GAAP OCBOA GAAP OCBOA GAAP GAAP 369
OCBOA OCBOA GAAP GAAP 370
GAAP GAAP OCBOA OCBOA OCBOA OCBOA XYZ GAAP OCBOA GAAP OCBOA GAAP OCBOA GAAP OCBOA SAS 62.09 AU 623.09 371
OCBOA GAAP OCBOA OCBOA GAAP GAAP OCBOA OCBOA 372
OCBOA GAAP GAAP OCBOA GAAP OCBOA 373
OCBOA OCBOA SAS 62 AU 623 AU 9623 OCBOA 1310.10 AICPA 1500.05 AICPA 9210.10 GAAP OCBOA AICPA GAAP OCBOA GAAP 374
GAAP GAAP OCBOA OCBOA OCBOA AU623.09 14 AU9623.88 GAAP OCBOA OCBOA SSARS 12 AR 9100 OCBOA GAAP 375
376
377
SAS 62 SAS 62 AICPA 1500 378
GAAP GAAP GAAP FASB 121 GAAP GAAP GAAP 379
GAAP GAAP GAAP GAAP AMT AMT 380
GAAP SAS 62 AU623.91 b 14 990 381
IRS GAAP GAAP GAAP 382
GAAP GAAP GAAP 383
14 OCBOA GAAP OCBOA GAAP GAAP APB No.30 30 OCBOA 14 OCBOA GAAP GAAP functional classification natural classification NPO GAAP 990 NPO GAAP OCBOA OCBOA 384
8 OCBOA 9 OCBOA 1300.10 14 AU 9623.88 OCBOA OCBOA GAAP OCBOA 385
10 GAAP equity method 11 OCBOA SAS No.62 AU 623.07 7.07 balance sheet statement of financial position statement of income statement of operations statement of cash flows statement of assets and liabilities arising from cash transactions statement of revenue collected and expenses paid statement of income - statutory basis OCBOA GAAP 386
Statement of Income OCBOA net income excess of revenue collected over expenses paid excess of expenses paid over revenue collected accumulated excess of revenue collected over expenses paid GAAP GAAP OCBOA 12 GAAP OCBOA TPA 9210.10 GAAP OCBOA APB No.20 OCBOA GAAP OCBOA OCBOA SAS No.62 GAAP OCBOA OCBOA 387
OCBOA OCBOA SAS No.62 14 AU 623 AU 9623 OCBOA OCBOA OCBOA 13 OCBOA SAS No.62 OCBOA GAAP GAAP 14 GAAP OCBOA OCBOA 388
SAS No.62 OCBOA 14 OCBOA 14 OCBOA GAAP elements accounts items GAAP GAAP ------------------------------------------------- ABC ABC 389
75% --------------------------------------------------------------------- GAAP GAAP 14 GAAP FASB No.115 GAAP FASB No.87 GAAP SAS No.62 390
GAAP LIFO FIFO SOP 94-6 GAAP GAAP GAAP 391
OCBOA GAAP -OCBOA GAAP OCBOA OCBOA OCBOA GAAP SOP OCBOA GAAP SOP OCBOA GAAP IRS CPA GAAP 392
GAAP SOP94-6 OCBOA GAAP GAAP OCBOA GAAP GAAP AICPA 13 AICPA 1-888-777-7077 393
OCBOA SAS No.62 OCBOA GAAP OCBOA OCBOA... GAAP... XYZ 19X8 19X7 12 31 XYZ 19X8 19X7 12 31 ABC 19X8 394
19X7 12 31 ABC 19X8 19X7 12 31 15 SAS No.62 SSARS1 12 OCBOA GAAP SAS No.62 OCBOA GAAP 12 SSARS1 20 OCBOA AU 623.31 OCBOA OCBOA 395
OCBOA AU 508.34.36 AU 508.16.33 AU 341 OCBOA OCBOA GAAP OCBOA AU 508.12.13 OCBOA GAAP 396
AU 623.07 AU 623.09 OCBOA 16 GAAP OCBOA GAAP OCBOA GAAP SAS 62 33 OCBOA 19X8 19X7 19X8 7 18 OCBOA 397
GAAP 19 GAAP AR 100.40 14 GAAP OCBOA 398