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

ISBN-13: 9781784517250 / Angielski / Miękka / 2016 / 136 str.

Spis treści

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.