Manual of Accounting: Ifrs for the UK 2012

ISBN-13: 9781847669049 / Angielski / Twarda / 2011

Opis

PwC's Manual of Accounting: IFRS for the UK provides comprehensive guidance in the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and the accounting requirements of UK law applicable to UK users of IFRS, as well as the other elements that make up IFRS for the UK. The manual is packed full of clear and practical advice for UK groups and companies on preparing their financial statements in accordance with IFRS. It includes many practical worked examples and extracts from company reports that help to illustrate the explanations and show how even the most complex calculations and disclosures should be made. 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 in preparing and using UK company financial statements under IFRS. Analysts, academics, and overseas readers will find it invaluable as a comprehensive description of IFRS for the UK. Key updates include new standards published in 2011, including those on consolidated financial statements, joint arrangements, separate financial statements, associates and joint ventures, fair value measurement, and employee benefits. The book also contains updated guidance on IASB amendments to IFRS 1 on hyperinflation and fixed dates, to IAS 12 on deferred tax, and to IAS 1 on other comprehensive income (OCI) * Conceptual Framework 2010 * Annual Improvements 2010 * IFRIC agenda decisions * new extracts and examples.

Spis treści

Accounting rules and principles: 1 Introduction; 2 Accounting principles and applicability of IFRS; 3 First-time adoption of IFRS; 4 Presentation of financial statements; 5 Accounting policies, accounting estimates and errors; 6 Hyper-inflation; 7 Foreign currencies; 8 Insurance contracts; Income statement and related notes: 9 Revenue and construction contracts; 10 Segment reporting; 11 Employee benefits; 11A Employee benefits (IAS 19 revised); 12 Share-based payment; 13 Taxation; 14 Earnings per share; Balance sheet and related notes: 15 Intangible assets; 16 Property, plant and equipment; 17 Investment property; 18 Impairment of assets; 19 Lease accounting; 20 Inventories; 21 Provisions and contingencies; 22 Events after the reporting period and financial commitments; 23 Share capital and reserves; Consolidated financial statements; 24 Consolidated and separate financial statements; 24A Control; 25 Business combinations; 26 Disposals of subsidiaries, businesses and non-current assets; 27 Equity accounting; 28 Joint ventures; 28A Joint arrangements; Other subjects: 29 Related party disclosures; 30 Cash flow statements; 31 Interim reports and preliminary announcements; 32 Agriculture; 33 Service concession arrangements; 34 Fair Value.