Deloitte GAAP 2015: UK IFRS Pack

This pack provides a comprehensive solution for those preparing or auditing UK listed companies applying IFRSs. Containing a model annual report and financial statements, together with in-depth guidance on IFRSs, including IAS 39 on financial instruments, this will be an invaluable companion set for all those either applying IFRSs in practice or studying its requirements.

Volumes included:

• GAAP 2015 Volume A: UK Reporting - Legal and regulatory framework
• GAAP 2015 Volume C: UK Reporting - IFRSs Parts 1 & 2
• GAAP 2015 Volume D: UK Reporting - IAS 39 and related Standards
• GAAP 2015 Model annual report and financial statements for UK listed groups

The GAAP 2015 volumes cover legal, regulatory and financial reporting requirements extant at 31 July 2014, with discussion and analysis of significant recent changes including:

• IFRS 15 Revenue from Contracts with Customers, which will affect almost all companies reporting under IFRSs;
• updated Sections 11 and 12 of FRS 102 dealing with accounting for financial instruments;
• new requirements for micro entities;
• the revised SORP on LLPs;
• significant developments in the area of Integrated Reporting.