GAAP 2015 Volume B: UK Reporting - FRS 102

Deloitte’s GAAP 2015 manuals, published by Wolters Kluwer UK, are the authoritative guides for preparers and auditors of financial statements for UK companies.

New UK GAAP is effective from the beginning of January 2015. Make sure you are prepared with this clear and comprehensive practical guidance written by Deloitte's expert authors. The volume has been updated to reflect the recently amended requirements for financial instruments. It covers recognition and measurement as well as disclosure and presentation, with a complementary volume of an illustrative model annual report and financial statements also available. There is also a new chapter on partnerships, making this volume an essential aid to the preparation or audit of new UK GAAP accounts.

Chapter listing for this title:

• UK regulatory background
• Concepts and pervasive principles
• Financial statement presentation
• Statement of financial position
• Statement of comprehensive income and income statement
• Statement of changes in equity and statement of Income and retained earnings
• Statement of cash flows
• Notes to the financial statements
• Accounting policies, estimates and errors
• Basic financial instruments
• Other financial instruments issues
• Inventories
• Investments in associates
• Investment property
• Property, plant and equipment
• Intangible assets other than goodwill
• Leases
• Provisions and contingencies
• Liabilities and equity
• Revenue
• Government grants
• Borrowing costs
• Share-based payment
• Hyperinflation
• Events after the end of the reporting period
• Related party disclosures
• Transition to FRS 102