GAAP Clear vision

Transcription

1 Clear vision

2 Deloitte s manuals, published by Wolters Kluwer UK, are the authoritative guides for preparers and auditors of financial statements for UK companies. The volumes cover relevant company law and regulatory requirements, new UK GAAP and IFRSs. They provide the most detailed and up-to-date guidance. The manuals are available as print books, as s on the cloud-based Smarteca platform, or as cost effective print and bundles. igaap versions are also available in our international range and all titles are available on CCH online; contact us for details. The volumes cover legal, regulatory and financial reporting requirements extant at 31 July 2014, with discussion and analysis of significant recent changes including: IFRS 15 Revenue from Contracts with Customers, which will affect almost all companies reporting under IFRSs; updated Sections 11 and 12 of FRS 102 dealing with accounting for financial instruments; new requirements for micro entities; the revised SORP on LLPs; significant developments in the area of Integrated Reporting. In addition, Deloitte s i volume on IFRS 9 Financial Instruments has been substantially rewritten to reflect the new complete Standard which includes revised requirements for hedging, classification and measurement, and impairment. For more information on any of the Deloitte manuals please visit

3 Clear vision Deloitte s GAAP manuals provide an authoritative, up-to-date, and trusted guide to UK financial reporting requirements. Complete with illustrative examples and a focus on the practical issues that companies face, whether you (or your clients) report under UK GAAP or IFRSs, these manuals provide a complete and comprehensive reference source.

4 Volume A: UK Reporting Legal and regulatory framework Whether you are dealing with listed or unlisted entities in the UK, this volume explains the myriad legal and regulatory requirements that must be applied in the preparation of financial statements. Updated for the recent micro-entity legislation, and including both narrative and financial statement requirements, it will help to ensure that the annual reports that you prepare or audit are of the highest quality. Volume B: UK Reporting FRS 102 New UK GAAP is effective from the beginning of January Make sure you are prepared with this clear and comprehensive practical guidance written by Deloitte s expert authors. The volume has been updated to reflect the recently amended requirements for financial instruments. It covers recognition and measurement as well as disclosure and presentation, with a complementary volume of an illustrative model annual report and financial statements also available. There is also a new chapter on partnerships, making this volume an essential aid to the preparation or audit of new UK GAAP accounts. 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. Updated for the new revenue recognition Standard, IFRS 15, and more minor amendments to other Standards, it will help ensure that you can prepare or audit IFRS financial statements with confidence. The volume also covers requirements of FRS 101 (the new UK GAAP reporting standard which follows the requirements of IFRSs but permits reduced disclosures), whenever applicable. A separate, complementary title deals with accounting for financial instruments under IAS 39. Volume D: UK Reporting IAS 39 and related Standards Financial instruments are a hugely complex area, but this volume clearly explains the application of IAS 39 and related financial instrument Standards. With practical examples written by technical experts who understand the complexities, you will want this volume at your side. All of the featured titles can be purchased in print, or both versions. Just select If you choose the format, we will send you a link to our new online library Smarteca where you will be able to access your title as soon as it is published. Smarteca is designed to combine the best features of e-readers and online libraries. Access is via the Smarteca website so there s no software to download or worries about e-pub format compatibility. All your annotations, highlights, bookmarks or folders are accessible from any computer or tablet you can also choose to work offline. For more information visit

5 Model annual report and financial statements for UK listed groups Deloitte s model annual report and financial statements for UK listed groups, prepared using IFRSs, also discuss relevant legal, regulatory and narrative reporting requirements. Including both narrative and financial reports, with extensive explanatory commentary, this volume will be invaluable for both preparers and auditors of UK listed group financial statements. Published: December 2014 Model annual report and financial statements for UK unlisted groups Deloitte s model annual report and financial statements for UK unlisted groups, prepared using the FRS 102 accounting framework, also discuss relevant legal, regulatory and narrative reporting requirements. Including both narrative and financial reports, with extensive explanatory commentary, this volume has been fully updated by its expert authors, including changes to reflect recent amendments to FRS 102, the directors and strategic reports. Published: May 2015 Exclusively from our international range i Volume B: Financial Instruments IFRS 9 and related Standards Although not yet applicable in the UK, forward-thinking companies will want to understand the impact of IFRS 9. This volume clearly explains the application of IFRS 9 and related Standards, and offers practical examples written by technical experts who understand the complexities. It has been substantially rewritten to reflect the new complete Standard which includes revised requirements for hedging, classification and measurement, and impairment. the option you prefer on the order form. The or and print book bundles of the UK Complete and UK GAAP packs also include the version of CCH Accounting Standards , giving you access to a completely comprehensive and up-to-date set of UK GAAP Standards in one place.

6 Save money with our specially selected GAAP packs. Deloitte UK Complete Pack For those dealing with both UK GAAP and IFRSs, this complete set includes all of the guidance you might need for UK listed and unlisted companies. With model annual reports and financial statements, under both IFRSs and FRS 102 (new UK GAAP), together with volumes providing in-depth explanation and interpretation of UK GAAP and IFRS requirements, this set will cover all your needs as a preparer, auditor or student. SAVE 40% * Deloitte UK GAAP Pack This pack provides you with a comprehensive set of guidance for companies applying UK GAAP in the form of FRS 102. Containing model accounts, guidance on the legal and regulatory framework and detailed insight into FRS 102, this will be an essential companion as you move into the era of new UK GAAP. SAVE 30% * Deloitte UK IFRS Pack This pack provides a comprehensive solution for those preparing or auditing UK listed companies applying IFRSs. Containing a model annual report and financial statements, together with in-depth guidance on IFRSs, including IAS 39 on financial instruments, this will be an invaluable companion set for all those either applying IFRSs in practice or studying its requirements. SAVE 30% * *Saving against purchasing the books individually

7 Your order Title Component Qty Code Price (inc VAT) Money-saving packs Deloitte UK Complete Pack Deloitte UK GAAP Pack Deloitte UK IFRS Pack Individual titles Volume A UK Reporting Legal and regulatory framework Print DUKCSP DUKCSPS & Print DUKCSP15PS Total Add to standing order (Please tick) The or the print and bundle versions of this pack also include CCH Accounting Standards Print DUKGP DUKGPS & Print DUKGP15PS The or the print and bundle versions of this pack also include CCH Accounting Standards Print DUKIFRSP DUKIFRSPS & Print DUKIFRSP15PS Print UP/DGAAPA-BI UP/DGAAPA- & Print DGAAPA15PS Your details: *Please delete as necessary. BLOCK CAPITALS please. Dr/Mr/Mrs/Miss/Ms* Initials Surname Company Dept. Position Address Town Postcode Telephone Fax 2 Easy ways to pay: *Please delete as necessary. Please invoice me / my company* Please debit my: Mastercard/VISA/American Express/Maestro/Delta* A/C No. or Card No. Expiry Date: Issue No. (Maestro): Volume B UK Reporting FRS 102 Volume C UK Reporting IFRSs Parts 1 & 2 Print UP/DGAAPB-BI UP/DGAAPB & Print DGAAPB15PS Print DGAAPC UP/DGAAPC- & Print DGAAPC15PS Security No: The last three digits of the code on the back of your debit/credit card Please provide your card billing address if different to your details above. Signature Volume D UK Reporting IAS 39 and related Standards Model annual report and financial statements for UK listed groups Model annual report and financial statements for UK unlisted groups Print UP/DGAAPD- BI15001 UP/DGAAPD & Print DGAAPD15PS Print UP/DGLMFS-BI UP/DGLMFS & Print DGLMFS15PS Print UP/DGUMFS-BI UP/DGUMFS & Print DGAAPDISC15PS Available exclusively from our international range i Volume B Financial Instruments IFRS 9 and related Standards Print Add on to any order CCH Accounting Standards UP/DIGAAPB- BI15001 UP/DIGAAPB & Print DIGAAPB15PS Print UP/ACCSTDS- BI UP/ACCSTDS-ZE Already included in selected packs All prices include VAT where appropriate Sub Total ** Please add 7.00 PPA per order for print titles or PPA per order for printed packs. Save 10% on your future purchases by ticking the standing order box. You will receive your books as soon as they are published each year without the hassle of reordering. PPA ** GRAND TOTAL Date Please note that your order is not valid unless it is signed. Terms and Conditions Data Protection Act 1998 By returning this form you agree to Wolters Kluwer (UK) Ltd processing and storing your data for the provision of products and services, analysis and administration purposes. This information will only be shared with other companies in the Wolters Kluwer group and not with any other organisation. In the future we may contact you by mail, telephone, , fax or other means for marketing purposes. You can opt out of receiving further marketing communications or restrict these communications to information on new editions and updated releases of publications you have previously bought. Contact us at: Data Administration, Wolters Kluwer (UK) Ltd, 145 London Road, Kingston upon Thames, Surrey KT2 6SR and state whether you wish to either (a) opt out of all further marketing communications or (b) opt out of all further marketing communications except those that are designed to update you on new editions and releases of products you have previously purchased. As part of our commitment to quality customer service, telephone calls may be monitored. Wolters Kluwer (UK) Limited. Registered in England and Wales, No Registered Office: 145 London Road, Kingston upon Thames KT2 6SR, United Kingdom. Books and subscriptions All orders placed for CCH Information products are subject to our full Terms and Conditions which are available at or by telephoning Goods will be despatched within 28 days of receipt of order or publication date. Wolters Kluwer (UK) Ltd reserves the right to change the contents and/or price of any product or service at any time, without prior notification. Price and trial offer apply to the UK only. The CCH packs allow you to save money by purchasing certain book sets at discounted rates. If you return the first book of the pack in a saleable condition, the order will be cancelled with no further action necessary. However if you return any other book(s) in the pack the order shall remain valid until the full amount payable. To receive a credit against the order, ALL books in the pack must be returned in a saleable condition. For customers purchasing books packs, payment will be due 30 days after the invoice date. Some products in the pack may be despatched after the invoice date. How to order Scan and your order to us cchbooks@wolterskluwer.co.uk Post this form to (no stamp required) Elizabeth Button Wolters Kluwer Freepost KT London Road Kingston upon Thames KT2 6BR Priority order code: UQ/P (please quote when ordering) Phone your order through to us on Visit our website deloittemanuals