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GAAP 2018 Volume A: UK Reporting - Legal and regulatory framework

Published on: 13 Feb 2018

This volume sets out the legal and regulatory financial reporting requirements extant at 1 September 2017 for UK entities, irrespective of whether they apply IFRSs or UK GAAP, including coverage of FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework.

Significant changes to these requirements since the previous edition include; the changes to the distributable profits guidance introduced by TECH 02/17 Guidance on realised and distributable profits under the Companies Act 2006, new disclosure requirements arising from the UK implementation of the EU Directive on disclosure of non-financial and diversity information by large companies and groups, and guidance on reporting requirements outside of the annual report.

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