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Deloitte Guidance

Volume C - UK Reporting - International Financial Reporting Standards

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How to use GAAP in the UKGlossary of terms and abbreviationsPrincipal authors and contributorsIntroductionRecent Changes to Deloitte Guidance in Volume CC1 UK regulatory backgroundC2 Conceptual framework for financial reportingC3 First-time adoption of IFRS StandardsC4 Presentation of financial statementsC5 Accounting policies, changes in accounting estimates and errorsC6 Fair value measurementC7 Property, plant and equipmentC8 Investment propertyC9 Intangible assetsC10 Impairment of assetsC11 InventoriesC12 Provisions, contingent liabilities and contingent assetsC13 Income taxesC14 Revenue from contracts with customersC15 Employee benefitsC16 Share-based paymentC17 LeasesC18 Borrowing costsC19 The effects of changes in foreign exchange ratesC20 Non-current assets held for sale and discontinued operationsC21 Statement of cash flowsC22 Events after the reporting periodC23 Related party disclosuresC24 Consolidated financial statementsC25 Business combinationsC26 Investments in associates and joint venturesC27 Joint arrangementsC28 Disclosure of interests in other entitiesC29 Separate financial statementsC30 Operating segmentsC31 Earnings per shareC32 Interim financial reportingC33 Management commentaryC34 Integrated reportingC35 Service concession arrangementsC36 Government grantsC37 Financial reporting in hyperinflationary economiesC38 AgricultureC39 Insurance contractsC40 Exploration for and evaluation of mineral resourcesC41 Accounting and reporting by retirement benefit plansC42 Regulatory deferral accountsAppendix C1 Revenue (IAS 18)Appendix C2 Construction contracts (IAS 11)Appendix C3 Service concession arrangements (entities applying IAS 18 and IAS 11)Appendix C4 Leases (IAS 17)Appendix C5 Investment property (entities applying IAS 17)