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Author: PwC Publisher: Bloomsbury Professional ISBN: 9781780436722 Category : Financial statements, Interim Languages : en Pages : 154
Book Description
Manual of accounting - Interim and preliminary reporting for the UK 2014 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting' and the Disclosure and Transparency Rules (DTR) issued by the Financial Conduct Authority. It includes a detailed commentary on the requirements of IAS 34 and the DTR together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34 and the DTR. This edition incorporates the following key changes: Interim manual of accounting . Updated guidance on accounting for effective tax rate at interims. . Update for investment entities. . IFRIC agenda decision on presentation of interim cash flow statement. . Interim guidance on the application of IFRIC 21, 'Levies'. . Update on FRC press notice on 'Exceptional items' and ESMA consultation paper on Alternate Performance Measures. . Update on quarterly reporting requirements of Disclosure & Transparency Directive. . Updated guidance on UKLA requirements on 'Inside information'. Interim illustrative financial statements . Updated disclosure on application of new accounting standards and interpretations. . IFRS 13, 'Fair value measurement' comparative information now disclosed. . Enhanced disclosures on the components of goodwill arising on a business combination. . New illustrative example of impairment of cash-generating unit. . Updated guidance on IFRS 9 'Financial instruments'. . Retained disclosure for adoption of new accounting standards - IFRS 10, 'Consolidated financial statements', 11, 'Joint arrangements' and 12, 'Disclosures of interests in other entities'. Interim reporting disclosure checklist . IFRS 10, 11 and 12 questions identified as new for 2014, although included in 2013 version for early adopters. . Updated and expanded IAS 36, 'Impairment of assets' questions. . IFRIC 21, 'Levies' included for consideration. . Clarified disclosure headings for IFRS 3, 'Business combinations'. . Investment entities questions. Accountants in business and practice dealing with IFRS, legal practitioners, company administrators, financial advisers, auditors and academics will find this guide a valuable tool.
Author: PwC Publisher: Bloomsbury Professional ISBN: 9781780436722 Category : Financial statements, Interim Languages : en Pages : 154
Book Description
Manual of accounting - Interim and preliminary reporting for the UK 2014 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting' and the Disclosure and Transparency Rules (DTR) issued by the Financial Conduct Authority. It includes a detailed commentary on the requirements of IAS 34 and the DTR together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34 and the DTR. This edition incorporates the following key changes: Interim manual of accounting . Updated guidance on accounting for effective tax rate at interims. . Update for investment entities. . IFRIC agenda decision on presentation of interim cash flow statement. . Interim guidance on the application of IFRIC 21, 'Levies'. . Update on FRC press notice on 'Exceptional items' and ESMA consultation paper on Alternate Performance Measures. . Update on quarterly reporting requirements of Disclosure & Transparency Directive. . Updated guidance on UKLA requirements on 'Inside information'. Interim illustrative financial statements . Updated disclosure on application of new accounting standards and interpretations. . IFRS 13, 'Fair value measurement' comparative information now disclosed. . Enhanced disclosures on the components of goodwill arising on a business combination. . New illustrative example of impairment of cash-generating unit. . Updated guidance on IFRS 9 'Financial instruments'. . Retained disclosure for adoption of new accounting standards - IFRS 10, 'Consolidated financial statements', 11, 'Joint arrangements' and 12, 'Disclosures of interests in other entities'. Interim reporting disclosure checklist . IFRS 10, 11 and 12 questions identified as new for 2014, although included in 2013 version for early adopters. . Updated and expanded IAS 36, 'Impairment of assets' questions. . IFRIC 21, 'Levies' included for consideration. . Clarified disclosure headings for IFRS 3, 'Business combinations'. . Investment entities questions. Accountants in business and practice dealing with IFRS, legal practitioners, company administrators, financial advisers, auditors and academics will find this guide a valuable tool.
Author: Pwc Publisher: Bloomsbury Publishing ISBN: 1784517259 Category : Business & Economics Languages : en Pages : 137
Book Description
Manual of accounting - Interim and preliminary reporting for the UK 2016 contains PwC's comprehensive guidance on preparing preliminary statements and interim financial reports under IAS 34, 'Interim financial reporting', and the Disclosure and Transparency Rules (DTR) issued by the Financial Conduct Authority.It includes a detailed commentary on the requirements of IAS 34 and the DTR together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included is a checklist of the minimum disclosures required by IAS 34 and the DTR.
Author: PwC Publisher: A&C Black ISBN: 1780433034 Category : Corporation reports Languages : en Pages : 317
Book Description
UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared.Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors.This year's edition provides guidance for UK quoted companies on the 'front half' of financial statements, including many illustrations and examples. Key updates from previous edition include: Updated guidance for new external guidance and legislation includingFRC UK Corporate governance code and 2013 Statutory instruments regulations New real-life examples from accounts
Author: Institute of Chartered Accountants in England and Wales Publisher: Gwasg y Bwthyn ISBN: 9780857607867 Category : Accountants Languages : en Pages :
Author: Barry Elliott Publisher: Financial Times/Prentice Hall ISBN: 9780273744443 Category : Accounting Languages : en Pages : 897
Book Description
Financial Accounting and Reporting is the most up to date text on the market. Now fully updated in its fourteenth edition, it includes extensive coverage of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). This market-leading text offers students a clear, well-structured and comprehensive treatment of the subject. Supported by illustrations and exercises, the book provides a strong balance of theoretical and conceptual coverage. Students using this book will gain the knowledge and skills to help them apply current standards, and critically appraise the underlying concepts and financial reporting methods.
Author: Mitchell Franklin Publisher: ISBN: 9781680922912 Category : Languages : en Pages : 1056
Book Description
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author: Senate Select Committee On Intelligence Publisher: Melville House ISBN: 1612198473 Category : Political Science Languages : en Pages : 672
Book Description
The study edition of book the Los Angeles Times called, "The most extensive review of U.S. intelligence-gathering tactics in generations." This is the complete Executive Summary of the Senate Intelligence Committee's investigation into the CIA's interrogation and detention programs -- a.k.a., The Torture Report. Based on over six million pages of secret CIA documents, the report details a covert program of secret prisons, prisoner deaths, interrogation practices, and cooperation with other foreign and domestic agencies, as well as the CIA's efforts to hide the details of the program from the White House, the Department of Justice, the Congress, and the American people. Over five years in the making, it is presented here exactly as redacted and released by the United States government on December 9, 2014, with an introduction by Daniel J. Jones, who led the Senate investigation. This special edition includes: • Large, easy-to-read format. • Almost 3,000 notes formatted as footnotes, exactly as they appeared in the original report. This allows readers to see obscured or clarifying details as they read the main text. • An introduction by Senate staffer Daniel J. Jones who led the investigation and wrote the report for the Senate Intelligence Committee, and a forward by the head of that committee, Senator Dianne Feinstein.
Author: PwC
Author: PwC
Author: Pwc
Author: PwC
Author: 
Author: Financial Reporting Council (Great Britain)
Author: M. H. C. Lunt
Author: Institute of Chartered Accountants in England and Wales
Author: Barry Elliott
Author: Mitchell Franklin
Author: Senate Select Committee On Intelligence