Deloitte GAAP 2018 Volume D: UK Reporting – IFRS 9 and Related Standards

This volume explains the application of IFRS 9, effective from 1 January 2018, and includes specific guidance for entities transitioning from IAS 39 as well as for first time adopters of IFRSs. It includes new interpretations and examples of applying the classification and measurement, impairment and hedge accounting requirements of IFRS 9 based on real life scenarios.

Includes:

• new interpretations and examples of applying the classification and measurement,
• impairment and hedge accounting requirements of IFRS 9 based on real life scenarios.

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