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The adoption of International Accounting Standards by the UK profession in 2005 means that the world of financial reporting is a rapidly changing subject. This concise and easy-to-use handbook is packed with worked examples from small and medium enterprises and is written by an experienced consultant in the field of financial reporting. This text is geared towards the needs of the financial accountant in a corporation, or smaller practitioner looking for a convenient aide memoire. The text can be used in different ways by different professionals: as a refresher book, an update for those who want to stay abreast of recent changes, and as a fast, concise guide for those who want a less detailed product. It offers coverage of small listed and non-listed companies right down to the fringes of the SME market.