Preparing IFRS Accounts
- What’s changed in Preparing IFRS Accounts?
- About the authors
- STOP PRESS
- 1 Framework and scope of Preparing IFRS Accounts
- 2 General statutory accounting provisions
- 3 The UK financial reporting framework
- 4 Presentation of Financial Statements
- 5 Business Combinations and Group Reporting
- 6 Revenue Recognition
- 7 Presentation and Reporting of Non-Financial Assets
- 8 Non-Financial Liabilities and Provisions
- 9 Employee Benefits
- 10 Financial Instruments
- 11 Other Presentation and Disclosure Standards
- 12 First-time Adoption of International Financial Reporting Standards
- 13 Narrative reporting
- 14 Audit exemptions
- 15 Auditor’s reports for UK IFRS accounts
- 16 Filing company accounts
- Appendix 1: Model accounts prepared under EU-adopted IFRS
- Appendix 2A: Disclosure checklist for companies applying IFRS as adopted in the EU
- Appendix 2B: Disclosure checklist for listed companies
- Appendix 3: New and revised standards and amendments
Welcome to Preparing IFRS Accounts.
This guide explains the current set of international accounting standards as applied in the UK, focusing on the disclosure requirements for each standard. The commentary reflects all standards in issue that are endorsed and effective for reporting of periods commencing on or after 1 January 2019. Standards, amendments and interpretations issued but effective from a later date are also covered.
This guide was updated by our expert in-house technical content team.