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Vol 21 No 11 Nov/Dec 2016

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A new edition has been abandoned before publication:
Manual of Accounting: Interim Financial Reporting 2015 isbn 9781784510237

Manual of Accounting: Interim Financial Reporting 2014


ISBN13: 9781780436715
New Edition ISBN: 1784510238
Previous Edition ISBN: 9781780432557
Published: May 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £25.00



Low stock.

Manual of Accounting: Interim Financial Information 2014 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 2014.

This publication 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 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.

Subjects:
Accounting
Contents:
1. – Interim reports
Introduction
Objective and scope of IAS 34
Frequency of reporting
Publication timescale
The reporting entity
Impact on annual financial statements

2. – Basis of preparation of interim financial reports
The use of estimates
Seasonality of revenue or costs
Accounting policies
Changes in accounting policy and prior year adjustments
Materiality

3. – Content of interim financial reports
Explanatory notes
Related party transactions
Segment reporting
Financial instruments disclosure
Management commentary
Going concern
Non-GAAP information
Periods to be presented and comparatives

4. – Practical applications
Planned but irregular expenditure
Major planned periodic maintenance or overhaul
Employee costs
Year end bonuses
Employer payroll taxes and insurance contributions
Pensions
Defined contribution scheme
Defined benefit scheme
Holidays and other short-term paid absence
Share-based payment
Taxation
Tax credits
Tax charge in respect of prior year
Change in estimated or actual effective tax rate
Tax year differs from accounting year
Intra-period losses
Inter-period loss carry-backs or carry-forwards
Recognition and de-recognition of deferred tax assets
Taxation impact of share options
Effect of acquired subsidiary on tax charge in interims
Associates and joint arrangements
Foreign currency
Earnings per share
Intangible assets
Depreciation and amortisation
Impairment
Inventories
Provisions and contingencies
Contingent lease payments
Contractual or anticipated purchase price variations
Levies
Financial services fees – Management and performance fees
Financial instruments
Use of estimates
Revaluations
Inter-company reconciliations
Classification of current and non-current assets and liabilities
Changes in the group structure
Acquisitions
Non-current assets held for sale and discontinued operations
Restructurings
Hyperinflation
First-time adoption of IFRS

Series: PwC's Manual of Accounting

Manual of Accounting: Interim Financial Reporting 2017 ISBN 9780754554431
To be published April 2017
LexisNexis Butterworths
£26.00
Manual of Accounting: Interim and Preliminary Reporting for the UK 2017 ISBN 9780754554424
To be published April 2017
LexisNexis Butterworths
£42.00
Manual of Accounting: New UK GAAP 3rd ed ISBN 9780754554400
To be published January 2017
LexisNexis Butterworths
£68.00
Manual of Accounting: IFRS for the UK 2017 ISBN 9780754554387
To be published December 2016
LexisNexis Butterworths
£147.00
UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2016 Year Ends ISBN 9780754554417
To be published December 2016
LexisNexis Butterworths
£42.00
Manual of Accounting: IFRS 2017 ISBN 9780754554394
To be published December 2016
LexisNexis Butterworths
£137.00
Illustrative IFRS Consolidated Financial Statements for 2016 Year Ends ISBN 9780754554363
Published October 2016
LexisNexis Butterworths
£32.00
£40.00
Manual of Accounting: Interim Financial Reporting 2016 ISBN 9781784517113
Published June 2016
Bloomsbury Professional
£25.00
Manual of Accounting: Interim and Preliminary Reporting for the UK 2016 ISBN 9781784517250
Published June 2016
Bloomsbury Professional
£40.00
Manual of Accounting: IFRS 2016 Pack ISBN 9781784515614
Published January 2016
Bloomsbury Professional
£130.00
Manual of Accounting: IFRS for the UK 2016 Pack ISBN 9781784515621
Published January 2016
Bloomsbury Professional
Out of print
Manual of Accounting: Narrative Reporting 2016 ISBN 9781784515300
Published January 2016
Bloomsbury Professional
£50.00
Manual of Accounting IFRS 2015 Supplement ISBN 9781784515195
Published December 2015
Bloomsbury Professional
Out of print
Illustrative IFRS Consolidated Financial Statements for 2015 Year Ends ISBN 9781784511104
Published August 2015
Bloomsbury Professional
£30.00
Manual of Accounting: New UK GAAP Pack 2015 ISBN 9781780438276
Published July 2015
Bloomsbury Professional
£85.00
Manual of Accounting: UK Financial Reporting 2015 Pack ISBN 9781780438269
Published July 2015
Bloomsbury Professional
£220.00
Manual of Accounting: New UK GAAP 2nd ed ISBN 9781780438054
Published June 2015
Bloomsbury Professional
£65.00
Manual of Accounting: IFRS for the UK 2015 Pack ISBN 9781780438122
Published January 2015
Bloomsbury Professional
£135.00
Manual of Accounting: IFRS for the UK 2015 ISBN 9781780438108
Published January 2015
Bloomsbury Professional
£100.00
Manual of Accounting: IFRS 2015 ISBN 9781780438092
Published January 2015
Bloomsbury Professional
£100.00
Manual of Accounting: IFRS 2015 Pack ISBN 9781780438115
Published December 2014
Bloomsbury Professional
£120.00
Illustrative IFRS Consolidated Financial Statements for 2014 Year Ends ISBN 9781780438085
Published December 2014
Bloomsbury Professional
£20.00
Manual of Accounting: Interim and Preliminary Reporting for the UK 2014 ISBN 9781780436722
Published July 2014
Bloomsbury Professional
£40.00
Manual of Accounting: UK Financial Reporting 2014 Pack ISBN 9781780434742
Published January 2014
Bloomsbury Professional
Out of print
Manual of Accounting: IFRS for the UK 2014 Pack ISBN 9781780433073
Published January 2014
Bloomsbury Professional
Out of print
Manual of Accounting: IFRS 2014 Pack ISBN 9781780433066
Published December 2013
Bloomsbury Professional
Out of print
Manual of Accounting: Interim Financial Reporting 2013 ISBN 9781780432557
Published June 2013
Bloomsbury Professional
Out of print
Manual of Accounting: Interim and Preliminary Reporting for the UK 2013 ISBN 9781780432564
Published June 2013
Bloomsbury Professional
Out of print
Publication Abandoned
Manual of Accounting: Interim Financial Reporting 2015 ISBN 9781784510237

Bloomsbury Professional
Publication Abandoned