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Deloitte Guidance

Volume B(I) - UK Reporting - FRS 102 (p/c on/after 1 January 2026)

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GAAP in the UK - Full set
GAAP in the UK - UK only

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How to use GAAP in the UK Glossary of terms and abbreviations Editorial team and contributors Introduction to Volume B(I)B(I)1 UK regulatory background B(I)1A Small entities under FRS 102 B(I)2 Concepts and pervasive principles B(I)2A Fair value measurement B(I)3 Financial statement presentation B(I)4 Statement of financial position B(I)5 Statement of comprehensive income and income statement B(I)6 Statement of changes in equity and statement of income and retained earnings B(I)7 Statement of cash flows B(I)8 Notes to the financial statements B(I)9 Consolidated and separate financial statements B(I)10 Accounting policies, estimates and errors B(I)11 Basic financial instruments B(I)12 Other financial instruments issues B(I)13 Inventories B(I)14 Investments in associates B(I)15 Investments in joint ventures B(I)16 Investment property B(I)17 Property, plant and equipment B(I)18 Intangible assets other than goodwill B(I)19 Business combinations and goodwill B(I)20 Leases B(I)21 Provisions and contingencies B(I)22 Liabilities and equity B(I)23 Revenue from contracts with customers B(I)24 Government grants B(I)25 Borrowing costs B(I)26 Share-based payment B(I)27 Impairment of assets B(I)28 Employee benefits B(I)29 Income tax B(I)30 Foreign currency translation B(I)31 Hyperinflation B(I)32 Events after the end of the reporting period B(I)33 Related party disclosures B(I)34 Specialised activities B(I)35 Transition to FRS 102 B(I)36 Interim financial reporting