Deloitte's suite of GAAP manuals are the authoritative, up-to-date and trusted guides for preparers and auditors of financial statements.

GAAP in the UK includes:

• Volume A: UK Reporting – Legal and regulatory framework, which sets out the legal and regulatory financial reporting requirements for UK entities, irrespective of whether they apply International Financial Reporting Standards (IFRS Standards) or UK GAAP, including coverage of FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework;
• Volume B: UK Reporting – FRS 102, which sets out the requirements of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland;
• Volume C: UK Reporting – IFRS Standards, which covers all IFRS Standards other than those dealing exclusively with financial instruments;
• Volume D: UK Reporting - IFRS 9 and related Standards, which provides guidance on the application of IFRS Standards dealing with financial instruments for entities that have adopted, or are planning to adopt, IFRS 9;
• Volume E: UK Reporting - IAS 39 and related Standards, which provides guidance on the application of IFRS Standards dealing with financial instruments for entities that have not yet adopted IFRS 9;
• Volume F: UK Reporting – IFRS 17 Insurance contracts, which provides guidance on the application of IFRS 17, effective for periods beginning on or after 1 January 2023;
• Volume G: UK Reporting – Beyond the numbers, which provides guidance on disclosure requirements and recommendations which businesses must consider in light of the broader environmental, social and governance matters which can significantly drive the value of an entity; and
• Disclosures in practice, which presents real-life examples of good disclosure practice under IFRS Standards from around the world and the UK reporting legal and regulatory framework.

​GAAP in the UK is available on the Deloitte Accounting Research Tool (DART). More information and details of how to order can be found here.