Deloitte GAAP 2019: UK IFRS Pack

Deloitte’s GAAP manuals provide an authoritative, up-to-date, and trusted guide to UK financial reporting requirements.

This comprehensive pack is designed to help those preparing or auditing the financial statements of UK companies that apply IFRS Standards or FRS 101. It includes in-depth guidance on IFRS Standards, including IFRS 9 and IAS 39, as well as guidance on the legal and regulatory framework in the UK.

Included volumes:

1. GAAP 2019 Volume A: UK Reporting – Legal and regulatory framework;
2. GAAP 2019 Volume C: UK Reporting – IFRS Standards Parts 1 & 2;
3. GAAP 2019 Volume D: UK Reporting – IFRS 9 and related Standards;
4. GAAP 2019 Volume E: UK Reporting – IAS 39 and related Standards

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 2019 manuals cover all legal, regulatory and financial reporting requirements extant as at 1 July 2018 including:

• the revised Conceptual Framework for Financial Reporting issued in May 2018
• recent amendments and annual improvements to IFRS
• expected changes to the strategic report and directors’ report, and, for quoted companies, directors’ remuneration reporting arising from anticipated new company law requirements;
• the 2017 triennial review amendments made to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
• hedge accounting under IAS 39 Financial Instruments: Recognition and Measurement, for entities that transitioned to IFRS 9 Financial Instruments but continue applying IAS 39 hedge accounting requirements