Deloitte GAAP 2018 Model annual report and financial statements for UK unlisted groups - FRS 102

Model annual report and financial statements for UK unlisted groups is prepared using FRS 102. This volume contains a full discussion of the relevant legal, regulatory and narrative reporting requirements and include both narrative and financial reports, with extensive explanatory commentary.

About Deloitte's GAAP manuals:

Deloitte’s GAAP manuals, published by Croner-i, 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 2017 manuals cover all legal, regulatory and financial reporting requirements extant at 1 September 2016, including:

• New guidance from IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty Over Income Tax Treatments
• New chapter on reporting requirements outside the annual report
• TECH 02/17 Guidance on realised and distributable profits under the Companies Act 2006
• EU Directive on disclosure of non-financial and diversity information by large companies and groups