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Deloitte GAAP 2018 Volume B: UK Reporting – FRS 102 eBook

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This volume delivers detailed section by section analysis of FRS 102. Guidance from expert authors focuses on practical implementation of FRS 102's recognition, measurement, presentation and disclosure requirements, providing a comprehensive reference for preparers, users and advisers.

Updates include:

  • New requirements in FRS 102 for fair value hierarchy disclosures for financial instruments
  • The 2016 Going Concern Guidance

About Deloitte's GAAP manuals:

Deloitte’s GAAP manuals, published by Croner-i Ltd, are the authoritative, up-to-date and trusted guides to UK financial reporting requirements. Practical, and illustrated with examples throughout, they provide a complete and comprehensive reference source for reporting under UK GAAP and IFRSs.

Written by Deloitte’s technical experts and designed for both businesses and professional advisers, the manuals provide the most detailed and up-to-date guidance available, enabling the preparation or auditing of financial statements with confidence.

The 2018 manuals cover all legal, regulatory and financial reporting requirements extant at 1 September 2017, including:

  • New chapter on IFRS 16 - Leases
  • Amendments to IFRSs including IFRS 2 and IAS 12
  • The 2016 UK Corporate Governance Code

This title is also available as part of these cost-effective packs:

  • Deloitte UK Complete Pack
  • Deloitte UK GAAP Pack


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