This new edition offers far reaching guidance on the presentation and disclosure requirements for financial statements for UK listed groups.

Beginning with a comprehensive explanation of the UK regulatory framework that forms the foundation of financial statements, this guide goes on to provide practical model financial statements. These in turn are complemented by a full and detailed commentary – highlighting the various disclosure requirements.

Further guidance and support is provided through:

• Clear cross references to the requirements of IFRS
• The Reporting Statement on OFRs
• Company Law
• Listing Rules
• Disclosure and Transparency Rules

With Deloitte iGAAP 2010 Financial statements for UK listed groups, Deloitte continues to set the standard for specialised financial reporting guidance. This essential reference tool has been compiled by drawing on the global expertise of Deloitte – but with a clear UK perspective.