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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 B): UK Reporting - FRS 102 isbn 9781785402258

Deloitte GAAP 2015 (Volume B): UK Reporting - FRS 102

ISBN13: 9781847989703
New Edition ISBN: 9781785402258
Previous Edition ISBN: 9780754548058
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 requirements of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, the main standard which replaces 'old' UK GAAP. This edition is based on FRS 102 as at 31 July 2014 and incorporates the amendments made in July 2014 in respect of accounting for financial instruments.

The Standard is based on the IFRS for SM Es, a simplified version of full IFRSs, but adapted to ensure compliance with company law requirements in the UK and to accommodate some existing UK GAAP practices by introducing a number of options also available under IFRSs

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 A: UK Reporting- Legal and regulatory framework;
  • Volume C: UK Reporting - IFRSs; (2 Volumes)
  • Volume D: UK Reporting- IAS 39 and related Standards.

UK regulatory background
Concepts and pervasive principles
Financial statement presentation
Statement of financial position
Statement of comprehensive income and income statement
Statement of changes in equity and statement of Income and retained earnings
Statement of cash flows
Notes to the financial statements
Accounting policies, estimates and errors
Basic financial instruments
Other financial instruments issues
Investments in associates
Investment property
Property, plant and equipment
Intangible assets other than goodwill
Provisions and contingencies
Liabilities and equity
Government grants
Borrowing costs
Share-based payment
Events after the end of the reporting period
Related party disclosures
Transition to FRS 102