This publication focuses on how UK listed companies' financial statements will change as a result of the requirement to adopt IFRSs from 2005, and:
iGAAP 2005 Financial Statements for UK Listed Groups
- explains the regulatory framework that requires UK listed groups to prepare their consolidated financial statements in accordance with IFRS;
- contains model financial statements and detailed commentary to illustrate the principal statutory, professional, and listing authority requirements, and;
- comments on the EU regulation that is driving change from UK GAAP to IFRS GAAP for listed groups, the companies affected, and the standards from the International Accounting Standards Board.
can be purchased through CCH Online or by phone at +44 0870 777 2906. iGAAP 2005 Financial Instruments
will be available from September 2004, and the complete iGAAP 2005 Manual
, similar in style to Deloitte's GAAP 2004
guide to UK reporting requirements, will be available from November 2004.