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

PwC

ISBN13: 9781784517250

New Edition ISBN: 0754554422

Previous Edition ISBN: 1784510270

Published: June 2016

Publisher: Bloomsbury Professional

Country of Publication: UK

Format: Paperback

Price: Out of print

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: IFRS for the UK 2020
PwC
ISBN 9780754557135
Published December 2019
LexisNexis Butterworths

£178.00

Buy

Manual of Accounting: Interim Financial Reporting 2016
PwC
ISBN 9781784517113
Published June 2016
Bloomsbury Professional

Out of print

Manual of Accounting: Interim Financial Reporting 2017
PwC
ISBN 9780754554431

LexisNexis Butterworths

Publication Abandoned