Name: PwC Manual of accounting - UK GAAP Comparison Pack
Brand: Wolters Kluwer U.K. (formerly CCH)
SKU: empty-3751
Price: 1115.50 HKD
Availability: OutOfStock
Author: PricewaterhouseCoopers
ISBN: empty-3751

PwC Manual of accounting - UK GAAP Comparison Pack

By PricewaterhouseCoopers

Wolters Kluwer U.K. (formerly CCH) December 2010

Specifications

ISBN-13: empty-3751
Publisher: Wolters Kluwer U.K. (formerly CCH)
Publication: December 2010
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

This pack is for users who purchased the Manual of accounting - UK GAAP 2010 and only require the companion volumes updated for 2011.

Included in the pack is a new publication: Similarities and differences - A comparison of UK GAAP, IFRS for SMEs and IFRS, which helps preparers and users understand the differences between UK GAAP and the IFRS for SMEs or IFRS.

This four volume set comprises:

Manual of accounting - Financial instruments 2011
Offers clear and practical guidance on the complex rules of financial instruments accounting. Includes worked examples to illustrate how calculations and disclosures should be made.

New for 2011

New chapter on IFRS 9
Guidance on new standards and IFRICs issued since September 2009 including: IFRS 9, 'Financial instruments'
2010 Annual improvements - effective for accounting periods beginning 1 January 2011
IFRIC 19, 'Extinguishing financial liabilities with equity instruments' - effective for accounting periods beginning 1 July 2010

Manual of accounting - Management reports and governance 2011
Provides practical guidance on the legal and other regulatory requirements that are common to users of both IFRS and UK GAAP and impact elements of financial statements, often referred to as the "front half".

New for 2011

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.

UK illustrative financial statements for 2010 year ends
Contains three sets of model financial statements for UK companies for the year ending 31 December 2010 to assist in preparing financial statements by illustrating the required disclosures and presentation; one prepared under IFRS for a listed entity and two prepared under UK GAAP (for an unlisted group and a subsidiary company).

New for 2011
IFRS model accounts include appendices with disclosures for

IFRS 9, ‘Financial instruments’ for early adopters
First-time adopters of IFRS

Similarities and differences - A comparison of UK GAAP, IFRS for SMEs and IFRS
Important differences exist between UK GAAP and each version of IFRS. This title helps the reader to better understand these differences and demonstrates how converting to IFRS or IFRS for SMEs has implications far beyond the financial reporting function.

It covers the pronouncements issued under UK GAAP, IFRS for SMEs and ‘full’ IFRS published up to 12 November 2009.