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Deloitte GAAP 2018 Volume A: UK Reporting – Legal and regulatory framework

Deloitte GAAP 2018 Volume A: UK Reporting – Legal and regulatory framework

Author: Deloitte Touche Tohmatsu
Publisher: Croner-i
ISBN: 9781788870795
Published In: January 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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This volume provides detailed analysis of and practical guidance on the many and varied legal and regulatory requirements that must be applied in the preparation of annual reports and financial statements for both listed and unlisted entities in the UK.

Updates include:
- Guidance on reporting requirements outside the annual report
- The changes to the distributable profits guidance introduced by TECH 02/17 Guidance on realised and distributable profits under the Companies Act 2006
- New disclosure requirements arising from the UK implementation of the EU Directive on disclosure of non-financial and diversity information by large companies and groups
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 for UK entities, irrespective of whether they apply IFRSs or UK GAAP, including coverage of FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework.

Significant changes to these requirements since the previous edition include:
- 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.