Deloitte GAAP 2016 Volume B: UK Reporting – FRS 102

This volume provides practical guidance on recognition and measurement as well as disclosure and presentation of new UK GAAP accounts. Includes:

• New requirements added to FRS 102 for small companies (replacing FRSSE)
• Interim reporting under the new Standard, FRS 104 

About Deloitte's GAAP manuals:

Deloitte’s GAAP manuals, published by Wolters Kluwer, are the authoritative, up-to-date and trusted guides to UK financial reporting requirements. Practical, and illustrated with examples throughout, they provide a complete and comprehensive reference source for reporting under UK GAAP and IFRSs.

Written by Deloitte’s technical experts and designed for both businesses and professional advisers, the manuals provide the most detailed and up-to-date guidance available, enabling the preparation or auditing of financial statements with confidence.

The 2016 manuals cover all legal, regulatory and financial reporting requirements extant at 1 September 2015, including:

• New FRS 102 requirements for small companies
• Interim reporting under FRS 104
• July 2015 amendments to FRS 100 and FRS 101
• Updated guidance on applying IFRS 15
• New requirements of IFRS 9, effective from 1 January 2018