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Manual of Accounting: Interim Financial Information 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 Financial Information 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.