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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 C Parts 1 & 2): UK Reporting - IFRSs isbn 9781785402463

Deloitte GAAP 2015 (Volume C Part 1): UK Reporting - IFRSs C1 - C16

ISBN13: 9781847989710
New Edition ISBN: 9781785402463
Previous Edition ISBN: 9780754547914
Published: February 2015
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: Out of print

Volume C Part 1: Introduction & C1 - C16

GAAP 2015 is the authoritative guide for all UK companies required to prepare financial statements. This manual combines the IFRS and UK GAAP titles into a single unified publication.

This volume sets out comprehensive guidance for entities reporting under International Financial Reporting Standards (IFRSs). The book provides invaluable assistance by:-

  • focusing on the practical issues faced by reporting entities;
  • explaining clearly the requirements of IFRSs;
  • adding interpretation and commentary when IFRSs are silent, ambiguous or unclear; and
  • providing many illustrative examples.
The manual deals comprehensively with those Standards issued by the IASB up to 31 July 2014 that apply for periods beginning in 2014 and later.

This volume covers all IFRSs other than those dealing exclusively with financial instruments. It includes expanded guidance on the application of the most recent Standards and Interpretations from the IASB, including IFRS 15 Revenue from Contracts with Customers, which will affect the majority of entities applying IFRSs.

In addition, GAAP 2015 includes a new chapter on the developing area of Integrated Reporting. GAAP 2015 UK Reporting - IFRSs is the ideal one-stop shop for entities reporting under IFRSs and for entities considering whether to move to IFRSs in the near future.

This volume is part of a series of GAAP 2015 publications. The companion volumes are:-

  • Volume A: UK Reporting Legal and regulatory framework;
  • Volume B: UK Reporting - FRS 102; and
  • Volume D: UK Reporting - IAS 39 and related Standards.