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Manual of Accounting: Interim and Preliminary Reporting for the UK 2015 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.