Deloitte GAAP 2017 Volume B: UK Reporting – FRS 102

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Deloitte GAAP 2017 Volume B: UK Reporting – FRS 102

By Deloitte Touche Tohmatsu
Wolters Kluwer U.K. (formerly CCH) December 2016

Specifications

ISBN-13
9781785403620
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
December 2016
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This volume delivers detailed section by section analysis of FRS 102.  Guidance from expert authors focuses on practical implementation of FRS 102's recognition, measurement, presentation and disclosure requirements, providing a comprehensive reference for preparers, users and advisers.

Updates include:

  • New requirements in FRS 102 for fair value hierarchy disclosures for financial instruments
  • The 2016 Going Concern Guidance
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