PwC Manual of Accounting: Interim Financial Reporting 2014

Manual of accounting - Interim financial reporting 2014 contains PwC’s comprehensive guidance on preparing interim financial reports under IAS 34, ‘Interim financial reporting’. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim financial statements, including additional guidance in ‘commentary’ boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34.

This edition incorporates the following key changes:
Interim manual of accounting

• Updated guidance on accounting for effective tax rate at interims
• Update for investment entities
• IFRIC agenda decision on presentation of interim cash flow statement
• Interim guidance on the application of IFRIC 21, ‘Levies’

Interim reporting disclosure checklist

• Updated and expanded IAS 36 ‘Impairment of assets’ questions
• IFRIC 21, ‘Levies’ included for consideration
• Clarified disclosure headings for IFRS 3, ‘Business combinations’
• Investment entities questions

Accountants in business and practice dealing with IFRS particularly in preparing financial statements, legal practitioners, company administrators, financial advisers, auditors and academics will find Manual of Accounting - Interim Financial Information 2014 a valuable reference tool.