Deloitte iGAAP 2018 Volume A: A guide to IFRS reporting

This two part volume covers all IFRSs other than those dealing exclusively with financial instruments.  Guidance from expert authors focuses on practical implementation issues, resulting in an authoritative and practical reference work for all preparers and users of IFRS financial statements and for their advisers.  Separate, complementary titles deal with accounting for financial instruments under IFRS 9 (Volume B) and IAS 39 (Volume C). 

Updates include:

• New guidance from IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty Over Income Tax Treatments
• Recent amendments to IFRSs including IAS 40 Investment Property

About Deloitte's iGAAP manuals:

Deloitte’s iGAAP 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 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 IFRSs 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
• Requirements of IFRS 9