Hi Frank.
If you don't mind some pointers from a novice tiler, here's my input.
Most of the pro tilers (the majority of guys on here) would always advise the cement backer boards, it makes sense from their point of view, because they only want to do the job once. It is more expensive, but a more substantial way of doing it.
New plasterboard is a sufficient substrate (other than the potential damage if it gets wet) and I'll stand corrected, but I think it's around 30kg per sqm, for it's weight loading, and less if it's skimmed, so don't skim.
I was in the same position many years ago when renovating my en-suite, I had already put new palsterboard up, only to be told you need to use cement board! I did some research, and came across Tanking Kits. After a few phone calls I ended up with the Mapei Shower Kit.
It's essentially a waterproof paint and flexible sealing tape for the plasterboard joints. It's fairly time consuming, but at that time as a DIY'er I had the time, you simply prime the plasterboard with the primer provided, tape over all the joints, and onto the bath / shower, and then paint 2 coats of the waterproofing on top. I've done several bathrooms now for friends, and as a property developer, and it's a great product, and most prefer the pricing versus cement board. If you can afford it, get cement board, if not, or you aready have the plasterboard up, give it a go. I think their's a few different kits on the market, I did use a Dunlop one many years ago (made by Bal) but I do like the Mapei Kit.
The floor is a different issue, again cement board versus ply is again a preference, with regards to ply, I can speak with some knowledge, and although I have used ply in my own bathroom, it comes with it's risks.
With the huge influx of European and Far Eastern timber over the years (as opposed to American/Canadian) some ply had inherent issues with delaminating, I used some ply for built in cabinets some years ago, only to presented 3 days after with bubbles in it, where the glue had failed! After some research, it turned out to be Far Eastern ply, being marketed as European? Easy enough to replace in my situation, not so easy if you have covered it in adhesive and tile. It sparked off quite a stir in the industry, and as such, the quality of ply is much better.
I won't argue that cement board is better, but their are many tilers still using ply, so don't be concerned to much if that's what you have, but the thicker the better, so 18mm if you can, and make sure it's WBP (Water & Boil Proof)
I use Kerraflex on the walls (good open time, allowing you to mess about a bit) and Kerraquick with latex Plus for floors (the latex is used instead of water, to make it more flexible) fast setting, so don't mess about to much :lol: and Ultracolour grout, all good products for DIY
By the way, make sure you don't let your adhesive go out of date, like I did this weekend
it's filling up the dustbin now.
Cheers
Jed