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Legal and regulatory FRS 102 IFRS Financial Reporting Sustainability Reporting Deloitte Newsletters Help

Legal and regulatory

Deloitte Guidance

Volume A - UK Reporting - Legal and regulatory framework

Legal and Regulatory Requirements

Company Legislation Corporate Governance EU Legislation: EU Directives - Consolidated Versions EU Legislation: EU Directives - Original Legal Acts ICAEW Guidance

Deloitte Guidance

Volume B - UK Reporting - FRS 102 (p/c before 1 January 2026)Volume B(I) - UK Reporting - FRS 102 (p/c on/after 1 January 2026)Illustrative financial statements for UK unlisted groups 2025

UK Accounting Standards

Accounting Standards

IFRS Financial Reporting

Deloitte Guidance

Volume C - UK Reporting - International Financial Reporting Standards Volume D - UK Reporting - IFRS 9 and related Standards Volume E - UK Reporting - IAS 39 and related Standards Volume F - UK Reporting - IFRS 17 Insurance Contracts Illustrative financial statements for UK listed groups 2025 Illustrative financial statements for entities applying IFRS 19 Illustrative disclosures for insurers applying IFRS 17 Illustrative financial statements for banks Illustrative half-yearly financial report

IFRS Literature

IFRS Accounting Standards (linked to Deloitte accounting guidance)IFRS Accounting Standards (Blue and Red Books)IASB Amendments The IFRS for SMEs Accounting Standard IASB Proposals Draft IFRIC Interpretations IASB Guidance and Requests for Information IFRS Foundation Proposals and Reports TRG Meetings IASB Newsletters and Meeting Summaries IASB Educational Material (including Webcasts and Podcasts)IASB Speeches, Articles and Presentations

Sustainability Reporting

Deloitte Guidance

Volume G - UK Reporting - Sustainability Reporting (Global)Volume H - UK Reporting - Sustainability Reporting (EU)Volume I - UK Reporting - Sustainability Reporting (GHG Protocol)

Sustainability Reporting Literature

IFRS Sustainability Disclosure Standards ISSB Amendments ISSB Proposals ISSB Guidance and Requests for Information IFRS Foundation Proposals and Reports ISSB Newsletters and Meeting Summaries ISSB Educational Material (including Webcasts and Podcasts)ISSB Speeches, Articles and Presentations SASB Standards EU Sustainability Reporting Requirements

Deloitte Newsletters

Deloitte Newsletters

Need to know A Closer Look Accounting Roundup Annual report insights Governance in brief Governance in focus IFRS in your pocket IFRS on Point ISSB Adoption Tracker

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Deloitte Newsletters

Deloitte Newsletters

Sustainability Reporting

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Sustainability Reporting

December 2025