Our model financial statements provide comprehensive guidance on the presentation and disclosure requirements for company reporting that apply to both unlisted and listed groups.  The model financial statements cover the requirements in both the front half and back half of the financial statements.

Copies can be obtained from your local Deloitte contact or from Croner-I at:

• GAAP 2018 Model annual report and financial statements for UK listed groups; and
• GAAP 2018 Model annual report and financial statements for UK unlisted groups - FRS 102 (available May 2017). 
• GAAP 2017 Model annual report and financial statements for UK unlisted groups - FRS 102.

Our checklists are a great tool to assist in ensuring compliance with all relevant requirements.  As the checklists are "pure" IFRS compliance checklists, they should be supplemented with the 'Update on half-yearly financial reporting' and 'GAAP Annual report disclosures for UK listed groups' series for the respective financial/half years in question.