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GAAP 2018 Volume C: UK Reporting - IFRSs Parts 1 & 2

Published on: 13 Feb 2018

is volume sets out comprehensive guidance for entities reporting under International Financial Reporting Standards (IFRSs). It covers all IFRSs other than those dealing exclusively with financial instruments. This volume deals comprehensively with those Standards issued by the IASB up to 1 September 2017 that apply for periods beginning in 2016 and later. It includes guidance on the application of the most recent Standards and Interpretations from the IASB, including IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty over Income Tax Treatments which will affect many companies applying IFRSs. It also includes a high-level summary of the principal requirements of IFRS 17 Insurance Contracts.

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Correction list for hyphenation

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