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GAAP 2015 is the authoritative guide for all UK companies required to prepare financial statements. This manual combines guidance for companies applying IFRSs or the new UK GAAP into a single unified publication.
This volume sets out the legal and regulatory financial reporting requirements extant at 31 July 2014 for UK entities, irrespective of whether they apply IFRSs or UK GAAP. Significant changes to these requirements since the previous edition include the introduction of a new legal framework for financial reporting by micro companies and the publication of a revised Statement of Recommended Practice (SORP) for LLPs that is based on the requirements of FRS 102.
It also covers the requirements of two of the three standards which form part of the new UK GAAP: FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework. Our new publication follows the popular approach of previous Deloitte manuals by providing worked examples and extensive interpretation and guidance - clearly marked - where the Companies Act or accounting standards are silent, ambiguous or unclear.
This volume is part of a series of GAAP 2015 publications. The companion volumes are:-