CCH Accounts Production
IFRS Master Pack User Guide
This document is a user guide for the IFRS Limited master pack (version 47), detailing its functionality for generating IFRS financial statements compliant with UK and EU regulations. It specifies exclusions for certain entities, such as banks and insurance companies. Users are advised to refer to the FRS 102 guide for structural similarities and significant differences. The guide also discusses the FRS 101 reduced disclosure framework, small company exemptions, and key accounting policies related to IFRS 15 and IFRS 16. Additional sections address the nominal ledger, statutory database compatibility, and deferred tax disclosures.