GAAP 2016 The volumes

Volume A UK Reporting – Legal and regulatory framework

This volume analyses and provides guidance on the many legal and regulatory requirements that must be applied in the preparation of financial statements for both listed and unlisted entities in the UK. Includes:

• July 2015 amendments to FRS 100 and FRS 101

• New guidance for small and medium-sized companies following changes to the EU Accounting Directive

• Changes to the UK Corporate Governance Code and related guidance

Volume B UK Reporting – FRS 102

This volume provides practical guidance on recognition and measurement as well as disclosure and presentation of new UK GAAP accounts. Includes:

• New requirements added to FRS 102 for small companies (replacing FRSSE)

• Interim reporting under the new Standard, FRS 104

Volume C UK Reporting – IFRSs Parts 1 & 2

This two-part volume explains how to apply IFRSs for a UK company, with discussion and analysis of application issues specific to the UK. Includes:

• Updated guidance on applying the new revenue Standard, IFRS 15

• Guidance on FRS 101

• Recent amendments to IFRSs including the new options available under IAS 27 for accounting for investments in separate financial statements

Volume D UK Reporting – IFRS 9 and related Standards

This new volume clearly explains the application of IFRS 9. Although not yet effective in the UK, forward-thinking companies will want to start considering the impact that the adoption of this new Standard will have from 1 January 2018, in just a few years time.

Volume E UK Reporting – IAS 39 and related Standards

Although eventually IFRS 9 (covered in Volume D) will supersede this Standard, this volume covers IAS 39, which remains highly relevant to all UK companies with financial instruments.

Volume F UK Reporting – IFRS disclosures in practice

This new volume, sourced from IFRS accounts from around the world, covers many different areas of the Standards providing real-life examples of good disclosure practice.

Volume F UK listed and unlisted groups – FRS 102

Model annual report and financial statements are available for both UK listed groups (prepared using IFRSs) and UK unlisted groups (prepared using the FRS 102 accounting framework). These volumes contain a full discussion of the relevant legal, regulatory and narrative reporting requirements and include both narrative and financial reports, with extensive explanatory commentary.

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