Copies of the below publications can also be obtained from UK Accounting Plus - our one stop shop for the latest news and resources on UK accounting, reporting and corporate governance.
|GAAP & ukGAAP books | Accounting news | Surveys | Other|
|GAAP||GAAP 2014 – UK Reporting – Legal and regulatory framework (Volume A)
Guidance on common legal and regulatory issues relevant to all UK companies, whether IFRS or UK GAAP reporters. FRS 101, the IFRS reduced disclosure framework is also addressed.
|GAAP 2014 – UK Reporting – FRS 102 (Volume B)
Our authoritative guide to reporting under new UK GAAP, FRS 102, including identification of differences to old UK GAAP and IFRSs.
|GAAP 2014 – UK Reporting – IFRSs (Volume C in 2 parts)
This volume covers all IFRSs other than those dealing exclusively with financial instruments. It includes expanded guidance on the application of the IASB’s most recent Standards.
|GAAP 2014 – UK Reporting – IAS 39 and related Standards (Volume D)
The original and authoritative guide for anyone applying these complex Standards in accounting for financial instruments.
|GAAP 2014 – Annual report disclosures for UK listed groups
A model annual report for a UK listed entity, including guidance on preparing a strategic report, the new directors’ remuneration report, reporting under the 2012 UK Corporate Governance Code and model financial statements for 2013 year ends.
|ukGAAP||ukGAAP 2013 – Financial Reporting for UK unlisted entities (2 parts)
The authoritative guide for unlisted companies preparing their financial statements under ‘old’ UK GAAP. It does not address the ‘new’ UK GAAP, FRS 102, which is addressed in GAAP 2014 volume B.
|ukGAAP 2011 – Financial statements for UK unlisted groups
A model annual report, including model financial statements, for unlisted UK companies reporting under old UK GAAP, based on legislation at 31 May 2010.
Copies of these publications can be obtained from the Lexis Nexis website.
Point of view
Designed for CEOs, CFOs and non-executive directors, this series provides Deloitte observations and opinion with a view to cutting to the heart of what really matters. Industry-specific editions are also produced.
- May 2014: Industry implications of the new IFRS 15 standard on revenue recognition
- November 2013: Industry implications of the new IFRS 9 general hedge accounting model
Further thought and opinion is available on Deloitte’s IASPlus website, from our resident columnist Robert Bruce. IASPlus also provides a wealth of information more generally on developments in the world of accounting.
Need to know
Designed for financial controllers, chief accountants and accounting technicians, this series provides overviews of new accounting matters, including narrative reporting.
- July 2014: Need to know - Final IFRS 9 Financial Instruments issued
- July 2014: Need to know - FRC publishes final amendments to the financial instruments requirements of FRS 102
- June 2014: Need to know - FRC publishes Guidance on the Strategic Report
- June 2014: Need to know - IASB proposes amendments to IFRS 10 and IAS 28 related to the implementation of the investment entities exemption
- May 2014: IASB issues new Standard on revenue recognition
- April 2014: IASB issues macro hedging discussion paper
- April 2014: Decisions reached on leases project at March 2014 joint IASB and FASB meeting
- January 2014: The IIRC releases the International Integrated Reporting (IR) Framework
- December 2013: IASB issues exposure draft on Annual Improvements to IFRSs: 2012-2014 Cycle
- December 2013: IASB issues Annual Improvements: 2011-2013 Cycle
- December 2013: IASB issues Annual Improvements: 2010-2012 Cycle
- December 2013: IASB proposes amendments to IAS 27 to allow the use of the equity method in separate financial statements
- November 2013: Hedge accounting reforms - A closer reflection of risk management
A closer look
Designed for financial controllers, chief accountants and accounting technicians, this series provides more detailed analyses and insights on specific or potentially complex areas of accounting, including narrative reporting.
- April 2013: Fair value measurement of financial instruments under IFRS 13
- November 2012: IFRS reduced disclosure framework now available
A periodic newsletter that brings together the latest news from all areas of corporate reporting, including developments in IFRSs and UK GAAP.
2014 update on half-yearly financial reporting
This publication provides an illustrative half-yearly financial report (also referred to as 'interim accounts') and disclosure checklist, suitable for use for June 2014 half-years. The regulatory requirements for UK listed companies’ half-yearly financial reports are also explained, highlighting the changes for preparers to contend with in 2014.
It has begun… the next wave
‘It has begun… the next wave’ continues to look at how companies have implemented the new requirements for a strategic report and the 2012 UK Corporate Governance Code. The survey is based on a sample of 50 FTSE 350 companies’ annual reports with year-ends up to 31 December 2013, providing insight into how these companies have chosen to address the new requirements.
It has begun… Early examples of reporting practice
This publication follows on from A new beginning, providing insights on how the first reporters required to present a strategic report and follow the 2012 UK Corporate Governance Code have implemented the new requirements.
A new beginning - Annual report insights 2013
A survey of 100 listed UK companies’ annual reports, with tools to help improve annual reports and ideas on how to meet the new narrative reporting and corporate governance requirements.
Issuing fourth news - Surveying first halves’ interim management statements
The latest publication in the Firm’s financial reporting series analysing the interim management statements made by 130 listed companies.
- March 2014: The enhanced auditor’s report – bulletin 2
- November 2013: The enhanced auditor’s report – bulletin 1
- October 2013: The Strategic Report – A practical guide to the new Regulations
- September 2013: The Strategic Report – Unlisted companies