- Accounting and corporate reporting. Standards and interpretations; Exposure drafts and discussion papers; External guidance; PwC views; PwC guidance; Tools, practice aids and publications. By topic; By industry; Checklists; Ebooks. 2018 Manual of accounting - Interim financial reporting ebook; 2017 Manual of accounting - Interim financial.
- Handbook for the preparation of annual accounts under Luxembourg accounting framework 3 Introduction The main legal reference in this publication is the law of 19 December 2002, governing the register of commerce and companies and the accounting and annual accounts of undertakings (hereafter the “Accounting Law” or the “Law”).
The 2015 edition of the PWC Manual of Accounting - Narrative Reporting is now live for subscribers to the PWC Manuals service.
Authors Peter Hogarth and Iain Selfridge write in the Preface to the new edition:
Pwc Manual Of Accounting
'PwC’s Manual of Accounting – Narrative reporting is a practical guide to the legal and other regulatory requirements that impact quoted companies, often referred to as the 'front half' of the financial statements. The Manual includes practical advice based on our work in the PwC’s UK Accounting Consulting Services team in advising the firm’s clients, partners and staff.
There have been a number of significant developments with regard to narrative reporting in 2014 and this book has been updated to reflect these changes.
The guidance included in this Manual applies to quoted companies. This book supplements PwC’s 'Manual of accounting – IFRS for the UK', which deals with the back half of the financial statements.
We hope that finance directors, accountants, legal practitioners, company administrators, financial advisers and auditors will find this manual useful.'
There have been a number of significant developments with regard to narrative reporting in 2014 and this book has been updated to reflect these changes.
The guidance included in this Manual applies to quoted companies. This book supplements PwC’s 'Manual of accounting – IFRS for the UK', which deals with the back half of the financial statements.
We hope that finance directors, accountants, legal practitioners, company administrators, financial advisers and auditors will find this manual useful.'
PwC’s ‘Manual of accounting – UK GAAP, 4th edition’ provides comprehensive guidance on the accounting regime that applies in the UK including:
• FRS 100, ‘Application of financial reporting requirements’;
• FRS 101, ‘Reduced disclosure framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities’;
• FRS 102, ‘The financial reporting standard applicable in the UK and Republic of Ireland’;
• FRS 103, 'Insurance contracts’;
• FRS 104, 'Interim financial reporting’;
and the accounting requirements of the Companies Act 2006 that together make up the new UK GAAP.
• FRS 100, ‘Application of financial reporting requirements’;
• FRS 101, ‘Reduced disclosure framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities’;
• FRS 102, ‘The financial reporting standard applicable in the UK and Republic of Ireland’;
• FRS 103, 'Insurance contracts’;
• FRS 104, 'Interim financial reporting’;
and the accounting requirements of the Companies Act 2006 that together make up the new UK GAAP.
The Manual offers a clear explanation of the new UK reporting requirements and it will help you to implement the new requirements and deal with day-to-day issues as well as difficult issues under the new regulations. In addition to providing reliable up-to date guidance on the new UK GAAP, the Companies Act and relevant statutory instruments, it includes practical worked examples to help illustrate the explanations.
Written by PwC’s UK Assurance Risk & Quality team, this Manual is applicable to quoted, and unquoted, UK companies and explains the ‘front half’ reporting requirements. It will be of particular interest to finance directors, accountants, legal practitioners, financial advisors and auditors. Publication date: January 2019. Your resource for accounting standards, financial reporting and regulatory matters. Manual of accounting series. PwC's Manuals of accounting provide practical guidance on financial reporting. Concentrating on the practical, the books provide reliable, up-to-date guidance. Our financial reporting guide, Financial statement presentation, details the financial statement presentation and disclosure requirements for common balance sheet and income statement accounts.It also discusses the appropriate classification of transactions in the statement of cash flows, and addresses the requirements related to the statements of stockholders’ equity and other.
Financial Accounting And Reporting
This 4th edition has been updated for changes from the triennial review of the UK accounting standards issued in December 2017. The main changes expand the definition of a basic financial instrument to include more types of instrument through the inclusion of a principle-based description, permit investment property rented to a group entity to be measured based on cost (rather than fair value) and require fewer intangible assets to be separated from goodwill in a business combination. The changes also simplify the measurement of directors’ loans to small entities. It has also been updated for practical experience in implementing the standards.Written by PwC’s UK Accounting Consulting Services team of specialists, the Manual will be of particular interest to finance directors, chief accountants and others concerned with preparing and using UK GAAP and reduced disclosure company financial statements.
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Published date: January 2019