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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Deloitte GAAP 2016 (Volume A): UK Reporting - Legal and Regulatory Framework isbn 9781785402241

Deloitte GAAP 2015 (Volume A): UK Reporting - Legal and Regulatory Framework

ISBN13: 9781847989697
New Edition ISBN: 9781785402241
Previous Edition ISBN: 9780754547907
Published: February 2015
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: Out of print

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:-

  • Volume B: UK Reporting- FRS 102;
  • Volume C: UK Reporting - IFRSs; (2 Volumes)
  • Volume D: UK Reporting - IAS 39 and related Standards

UK regulatory background
Preparation, filing and publishing
Narrative reporting
Directors' remuneration
Capital maintenance and distributions
Small and medium-sized companies
Summary financial statements
Revised financial statements
Companies with a difference
Corporate governance
Preliminary and dissemination announcements
UK disclosure requirements