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Vol 21 No 10 Oct/Nov 2016

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Manual of Accounting: Interim and Preliminary Reporting for the UK 2016


ISBN13: 9781784517250
New Edition ISBN: 9780754554424
Previous Edition ISBN: 1784510270
Published: June 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £40.00



Despatched in 7 to 9 days.

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.

Subjects:
Accounting
Contents:
01. – Interim reports
Introduction
UK Listing Authority requirements – Disclosure and Transparency Rules
Introduction
Application of the rules and exemptions
Form and content
Auditor involvement
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
Standards and interpretations not endorsed by the EU
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
PwC Manual of accounting – Interim and preliminary reporting for the UK 2016
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

05. – Other matters
Companies Act 2006 and other regulatory requirements
Non-statutory accounts
Interim management statements
Publication of information

06. – Preliminary announcements
UK Listing Authority requirements
Form and content of preliminary announcements
Distribution
Publication timescale
Reliability
Accounting policies and prior year adjustments
Content
Management commentary
Final interim period
Income statement/statement of comprehensive income
Statement of comprehensive income
Balance sheet
Statement of cash flows
Comparative figures
Other disclosures
Companies Act requirements

07. – Interim financial reporting – UK GAAP – FRS 104
Introduction.
Scope
Significant differences between FRS 104 and IAS 34
Interaction of FRS 104 and Disclosure and Transparency Rules
Effective date.

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
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 for the UK 2017 ISBN 9780754554387
To be published December 2016
LexisNexis Butterworths
£147.00
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: IFRS 2016 Pack ISBN 9781784515614
Published January 2016
Bloomsbury Professional
£130.00
Manual of Accounting: Narrative Reporting 2016 ISBN 9781784515300
Published January 2016
Bloomsbury Professional
£50.00
Manual of Accounting: IFRS for the UK 2016 Pack ISBN 9781784515621
Published January 2016
Bloomsbury Professional
Out of print
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: UK Financial Reporting 2015 Pack ISBN 9781780438269
Published July 2015
Bloomsbury Professional
£220.00
Manual of Accounting: New UK GAAP Pack 2015 ISBN 9781780438276
Published July 2015
Bloomsbury Professional
£85.00
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 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 for the UK 2015 Pack ISBN 9781780438122
Published January 2015
Bloomsbury Professional
£135.00
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: Interim Financial Reporting 2014 ISBN 9781780436715
Published May 2014
Bloomsbury Professional
£25.00
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