PwC Manual of Accounting - Management reports and governance 2011

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PwC Manual of Accounting Management reports and governance 2011

By PricewaterhouseCoopers' Accounting Consulting Services Team
Wolters Kluwer U.K. (formerly CCH) January 2011

Specifications

ISBN-13
9781847983459
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
January 2011
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This manual provides UK companies with guidance on the legal and other regulatory requirements that impact elements of financial statements common to users of both UK GAAP and IFRS. It offers a clear explanation of the various requirements in straight forward language.

Key changes from the previous edition include:

  • Updated for UK Corporate Governance Code (2010).
  • Update on the status of the IASB's management commentary consultation process.
  • Guidance on new disclosure requirements for AIM-listed entities for periods ending on or after 31 March 2010.
  • New section on good practice guidance issued by industry commentators (including NAPF, ABI, RiskMetrics Group).
  • Updated references to International Auditing Standards to reflect the new standards effective for periods ending on or after 15 December 2010.
  • New extracts from accounts and examples.
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