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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 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:-