Deloitte GAAP 2014 UK Reporting

Commentary

As well as addressing the new UK GAAP, this edition combines IFRS and UK GAAP titles into a single unified publication.

Volume A includes the reporting requirements contained in:
  • the Companies Act 2006, as amended by statutory instruments up to 31 July 2013

  • relevant statutory instruments laid before Parliament up to 31 July 2013;

  • the Disclosure and Transparency Rules of the FCA Handbook;

  • the Listing Rules made by the FCA for the purposes of Part VI of the Financial Services and Markets Act 2000 as from time to time amended;

  • the 2012 UK Corporate Governance Code issued by the FRC; and

  • selected guidance contained in technical releases issued by the ICAEW and ICAS up to 31 July 2013.

Volume B includes the reporting and accounting requirements contained in:
  • FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland

  • the Companies Act 2006, as amended by statutory instruments up to 31 July 2013, to the extent that the requirement relates to a topic covered by FRS 102;

  • relevant statutory instruments up to 31 July 2013, to the extent that the requirement relates to a topic covered by FRS 102; and

  • selected guidance contained in technical releases issued by the ICAEW and ICAS up to 31 July 2013.


Volume C together with Volume D includes the reporting and accounting requirements contained in:
  • IFRSs 1 to 13 (except IFRS 9);

  • IASs 1, 2, 7, 8, 10 to 12, 16 to 21, 23, 24, 26 to 29, 31 to 34 and 36 to 41;

  • SIC Interpretations 7, 10, 12, 13, 15, 25, 27, 29, 31 and 32; and

  • IFRIC Interpretations 1 to 21 (excluding 3 which was withdrawn and 8 and 11 which have been superseded).