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.
- Industry implications of the new IFRS 9 general hedge accounting model
- September 2013: Impact of FRS 102 on pension plans
- September 2013: Energy and resources joint arrangements
- July 2013: New UK GAAP - impact on real estate entities
- May 2013: Infrastructure implications of the revised leasing exposure draft
- May 2013: Consumer business implications of the revised leasing exposure draft
- May 2013: Financial services implications of the revised leasing exposure draft
- May 2013: Manufacturing implications of the revised leasing exposure draft
- May 2013: Real estate implications of the revised leasing exposure draft
- May 2013: Telecommunications implications of the revised leasing exposure draft
- January 2013: Consumer business accounting alert - Amendments to accounting for pension plans
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.
- 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
- September 2013: Amended accounting rules for qualifying partnerships
- September 2013: FRC issues Draft FRS 103 Insurance Contracts
- July 2013: Reporting regulations approved by parliament
- June 2013: Need to Know - New directors' remuneration report regulations laid before parliament
- June 2013: New UK narrative reporting regulations laid before parliament
- May 2013: IASB re-exposes proposals on lease accounting
- March 2013: Expected credit losses - Exposure draft
- March 2013: FRC proposals on going concern - Implementing the recommendations of the Sharman Panel
- March 2013: Finalised standard to replace UK GAAP published
- January 2013: Critical issues in uncertain times
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.
|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.
|2013 update on half-yearly financial reporting
This publication follows on from the 2012 Deloitte survey of half-yearly financial reports, Split and Polish. It provides an update on the key issues to consider in preparing half-yearly financial reports in 2013 and includes an illustrative report and disclosure checklist.
|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