Deloitte GAAP 2018 Volume B: UK Reporting – FRS 102

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:

The volume has been updated with extensive additional explanatory material and examples based on practical experience of applying the standard.

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 2018 manuals cover all legal, regulatory and financial reporting requirements extant at 1 September 2017, 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