GAAP 2019

Deloitte’s GAAP manuals, published by Croner-i, are the authoritative, up-to-date and trusted guides to UK financial reporting requirements. Practical, and illustrated with examples throughout, they provide a complete and comprehensive reference source for reporting under UK GAAP and IFRSs.

Written by Deloitte’s technical experts and designed for both businesses and professional advisers, the manuals provide the most detailed and up-to-date guidance available, enabling the preparation or auditing of financial statements with confidence. They are available as print or online. We also have a full suite of iGAAP manuals.


Money-saving packs

Deloitte UK Complete Pack


Save 40% on the cost of buying the volumes separately 

For those dealing with both UK GAAP and IFRSs, this complete set includes all of the guidance you might need for UK listed and unlisted companies. With model annual reports and financial statements, under both IFRSs and FRS 102 (new UK GAAP), together with volumes providing in-depth explanation and interpretation of UK GAAP and IFRS requirements, this set will cover all your needs as a preparer, auditor or student.

Deloitte UK GAAP Pack


Save 25% on the cost of buying the volumes separately

This pack provides comprehensive guidance for companies applying UK GAAP in the form of FRS 102. It includes guidance on the legal and regulatory framework in the UK, and detailed insight into FRS 102.

Deloitte UK IFRS Pack


Save 30% on the cost of buying the volumes separately

This comprehensive pack is designed to help those preparing or auditing the financial statements of  UK companies that apply IFRS Standards or FRS 101. It includes in-depth guidance on IFRS Standards, including IFRS 9 and IAS 39, as well as guidance on the legal and regulatory framework in the UK.

Individual volumes

Deloitte GAAP 2019 Volume A: UK Reporting - Legal and regulatory framework

This volume analyses and provides guidance on the many legal and regulatory requirements that must be applied in the preparation of financial statements for both listed and unlisted entities in the UK.

Deloitte GAAP 2019 Volume B: UK Reporting - FRS 102


This volume offers detailed section-by-section analysis of FRS 102. 

Deloitte GAAP 2019 Volume C: IFRS Standards Parts 1 & 2

This two-part volume explains how to apply IFRS Standards for a UK company, with guidance from expert authors focusing on practical implementation issues. Discussion and analysis of issues is specific to the UK.

Deloitte GAAP 2019 Volume D: UK Reporting – IFRS 9 and related Standards

This volume explains the application of IFRS 9, effective from 1 January 2018, with specific guidance for entities transitioning from IAS 39 and for first time adopters of IFRS Standards. 

Deloitte GAAP 2019 Volume E: UK Reporting – IAS 39 and related Standards

Although eventually IFRS 9 (covered in Volume D) will supersede this Standard, this volume covers IAS 39, which remains highly relevant to all UK companies with financial instruments.