Audit Publications

Audit Publications

Copies of the below publications can also be obtained from UK Accounting Plus – our one stop shop for the latest news and resources on UK accounting, reporting and corporate governance.

GAAP & ukGAAP books


GAAP 2014 – UK Reporting – Legal and regulatory framework (Volume A)

Guidance on common legal and regulatory issues relevant to all UK companies, whether IFRS or UK GAAP reporters. FRS 101, the IFRS reduced disclosure framework is also addressed.

GAAP 2014 – UK Reporting – FRS 102 (Volume B)

Our authoritative guide to reporting under new UK GAAP, FRS 102, including identification of differences to old UK GAAP and IFRSs.

GAAP 2014 – UK Reporting – IFRSs (Volume C in 2 parts)

This volume covers all IFRSs other than those dealing exclusively with financial instruments. It includes expanded guidance on the application of the IASB’s most recent Standards.

GAAP 2014 – UK Reporting – IAS 39 and related Standards (Volume D)

The original and authoritative guide for anyone applying these complex Standards in accounting for financial instruments.

GAAP 2014 – Annual report disclosures for UK listed groups

A model annual report for a UK listed entity, including guidance on preparing a strategic report, the new directors’ remuneration report, reporting under the 2012 UK Corporate Governance Code and model financial statements for 2013 year ends.


ukGAAP 2013 – Financial Reporting for UK unlisted entities (2 parts)

The authoritative guide for unlisted companies preparing their financial statements under ‘old’ UK GAAP. It does not address the ‘new’ UK GAAP, FRS 102, which is addressed in GAAP 2014 volume B.

ukGAAP 2011 – Financial statements for UK unlisted groups

A model annual report, including model financial statements, for unlisted UK companies reporting under old UK GAAP, based on legislation at 31 May 2010.