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Vol 22 No 9 Sept/Oct 2017

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Cover of Corruption and Misuse of Public Office

Corruption and Misuse of Public Office

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This book is now Out of Print.
A new edition has been abandoned before publication:
Manual of Accounting: Interim Financial Reporting 2017 isbn 9780754554431

Manual of Accounting: Interim Financial Reporting 2016


ISBN13: 9781784517113
New Edition ISBN: 0754554430
Previous Edition ISBN: 1784510238
Published: June 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



Manual of Accounting: Interim Financial Reporting 2016 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.

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

02. - 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

03. - 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

04. - Practical applications
Planned but irregular expenditure
Major planned periodic maintenance or overhaul
Employee costs
Year end bonuses
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

UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts for 2016 Year Ends ISBN 9780754554554
Published February 2017
LexisNexis Butterworths
£16.00
Manual of Accounting: UK GAAP 3rd ed ISBN 9780754554400
Published January 2017
LexisNexis Butterworths
£68.00
Manual of Accounting: IFRS 2017 ISBN 9780754554394
Published December 2016
LexisNexis Butterworths
£137.00
Manual of Accounting: IFRS for the UK 2017 ISBN 9780754554387
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
Published December 2016
LexisNexis Butterworths
£42.00
Illustrative IFRS Consolidated Financial Statements for 2016 Year Ends ISBN 9780754554363
Published October 2016
LexisNexis Butterworths
£32.00
Manual of Accounting: Interim and Preliminary Reporting for the UK 2016 ISBN 9781784517250
Published June 2016
Bloomsbury Professional
Out of print
Manual of Accounting: Narrative Reporting 2016 ISBN 9781784515300
Published January 2016
Bloomsbury Professional
£50.00
Illustrative IFRS Consolidated Financial Statements for 2015 Year Ends ISBN 9781784511104
Published August 2015
Bloomsbury Professional
Out of print
Illustrative IFRS Consolidated Financial Statements for 2014 Year Ends ISBN 9781780438085
Published December 2014
Bloomsbury Professional
£20.00
Manual of Accounting: Interim Financial Reporting 2017 ISBN 9780754554431

LexisNexis Butterworths
Publication Abandoned