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Author: PwC Publisher: Bloomsbury Professional ISBN: 9781784510237 Category : Languages : en Pages : 154
Book Description
Manual of accounting - Interim Financial reporting 2015 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 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.
Author: PwC Publisher: Bloomsbury Professional ISBN: 9781784510237 Category : Languages : en Pages : 154
Book Description
Manual of accounting - Interim Financial reporting 2015 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 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.
Author: Pwc Publisher: Bloomsbury Professional ISBN: 9781780436715 Category : Financial statements, Interim Languages : en Pages : 120
Book Description
Manual of accounting - Interim Financial reporting 2014 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 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. 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'. 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'. Interim reporting disclosure checklist . 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 particularly in preparing financial statements, legal practitioners, company administrators, financial advisers, auditors and academics will find Manual of Accounting - Interim Financial Information 2014 a valuable reference 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: 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: PricewaterhouseCoopers Publisher: A&C Black ISBN: 1780431236 Category : Accounting Languages : en Pages : 135
Book Description
Manual of Accounting - Interim Financial Information 2012 is an illustrative set of condensed interim financial information has been prepared in accordance with IAS 34, Interim financial reporting, for a fictional existing IFRS preparer. 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 2012.
Author: PricewaterhouseCoopers LLP. UK Accounting Consulting Services Publisher: Bloomsbury Publishing ISBN: 1780438079 Category : Business & Economics Languages : en Pages : 337
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. 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.
Author: Steven Collings Publisher: John Wiley & Sons ISBN: 1119132770 Category : Business & Economics Languages : en Pages : 740
Book Description
A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.
Author: Canadian Institute of Chartered Accountants Publisher: ISBN: Category : Business & Economics Languages : en Pages : 212
Book Description
From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.
Author: PwC
Author: PwC
Author: Pwc
Author: Pwc
Author: PwC
Author: PricewaterhouseCoopers
Author: International Accounting Standards Committee
Author: 
Author: PricewaterhouseCoopers LLP. UK Accounting Consulting Services
Author: Steven Collings
Author: Canadian Institute of Chartered Accountants