The Role of Interim Accounts and Preliminary Profit Announcements in Financial Reporting in the U.K. PDF Download

Author: M. H. C. Lunt
Publisher:
ISBN: 9780852913253
Category : Financial statements, Interim
Languages : en
Pages : 198

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Author: Pwc
Publisher: Bloomsbury Publishing
ISBN: 1784517259
Category : Business & Economics
Languages : en
Pages : 137

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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: Tony Beasley
Publisher:
ISBN:
Category :
Languages : en
Pages : 267

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Book Description

Author: PwC
Publisher: Bloomsbury Professional
ISBN: 9781780436722
Category : Financial statements, Interim
Languages : en
Pages : 154

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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: Roger Hussey
Publisher:
ISBN: 9781853553738
Category : Accounting
Languages : en
Pages : 133

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Book Description

Author: PwC
Publisher: Bloomsbury Publishing
ISBN: 1780432569
Category : Financial statements, Interim
Languages : en
Pages : 181

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Book Description
Manual of Accounting - Interim and Preliminary Reporting for the UK 2013 is an illustrative set of condensed interim financial information which has been prepared in accordance with IAS 34, Interim financial reporting, for a fictional existing IFRS preparer in the UK. It reflects IFRS standards and interpretations that are required to be applied by an entity with an annual period beginning on or after 1 January 2013.Manual of Accounting - Interim and Preliminary Reporting for the UK 2013 includes an overview of IAS 34, a disclosure checklist and appendices for first-time adopters of IFRS and early adopters of IFRS 9, 'Financial instruments'.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: Accountants International Study Group
Publisher: [s.l.] : Accountants International Study Group
ISBN:
Category : Auditing
Languages : en
Pages : 44

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Author: Pricewaterhousecoopers
Publisher: A&C Black
ISBN: 1780431228
Category :
Languages : en
Pages : 162

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Book Description
Manual of Accounting - Interim Financial Information for the UK 2012 is an illustrative set of condensed interim financial information which has been prepared in accordance with IAS 34, Interim financial reporting, for a fictional existing IFRS preparer in the UK. It reflects IFRS standards and interpretations that are required to be applied by an entity with an annual period beginning on o

Author: Steve Collings
Publisher: Bloomsbury Publishing
ISBN: 1784515361
Category : Business & Economics
Languages : en
Pages : 789

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Book Description
Accounting standards in the UK and Republic of Ireland are going through a radical change. This book outlines the changes concerned, how they affect companies, what differences exist between the new and the old rules and what practitioners and directors should be aware of in producing financial statements for statutory purposes. To aid this theory, numerous worked examples and illustrative model accounts are included to help preparers understand how these changes should be implemented.Practitioners and preparers of accounts need to be fully versed in the changes to accounting practice and the stumbling blocks to avoid under the new rules. Each chapter contains a 'Pitfalls to avoid' section as well as a 'Chapter summary' to help preparers to understand the key differences. Invariably, if the accounts themselves are incorrect due to a misunderstanding of the new treatments, the resulting tax will be incorrect.UK Financial Statements: Presentation and Disclosure Requirements provides a comprehensive overview of the new reporting regimes in the UK and Republic of Ireland. Written by an expert in UK company financial reporting issues, it includes illustrative financial statements, model disclosures and the structure of the primary statements under new UK GAAP andEU-adopted IFRS. The appendices also contain useful disclosure checklists.The book is ideal for: Practitioners dealing with all types of companies Tax advisers Company directors Students studying for professional examinationsCoverage includes:Introduction;Overview of the revised Companies Act 2006;Summary of new UK GAAP and emerging issues and how to deal with them;Overview of small and micro-entity reporting requirements;Sample micro-entity financial statements;Sample small company financial statements;Sample medium-sized company financial statements;Sample large (unlisted) company financial statements;Sample EU-adopted IFRS financial statements;Abridged and adapted financial statements;Consolidated financial statements - overview of the requirements;Sample consolidated financial statements prepared to UK GAAP;Sample consolidated financial statements prepared to EU-adopted IFRS;Auditing financial statement disclosures.Appendices include: Disclosure checklists for micro-entities, small companies, medium-sized companies, large companies and EU-endorsed IFRS.

Author: Financial Reporting Council (Great Britain)
Publisher:
ISBN: 9780754553007
Category : Accounting
Languages : en
Pages : 46

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