Name: PwC UK Financial Reporting 2011 Pack
Brand: Wolters Kluwer U.K. (formerly CCH)
SKU: empty-3755
Price: 2337.70 HKD
Availability: OutOfStock
Author: PricewaterhouseCoopers
ISBN: empty-3755

PwC UK Financial Reporting 2011 Pack

By PricewaterhouseCoopers

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

Specifications

ISBN-13: empty-3755
Publisher: Wolters Kluwer U.K. (formerly CCH)
Publication: December 2010
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

Offering guidance on the legal and other regulatory requirements that impact elements of financial statements common to users of both IFRS and UK IFRS, this six volume set includes PwC’s new title Similarities and Differences: A Comparison of 'full' IFRS, IFRS for SMEs and UK GAAP. The set comprises:

PwC Manual of accounting – UK GAAP 2010*
A single source of expert interpretations and practical guidance on the UK accounting standards issued by the ASB and the accounting requirements of UK law, as well as other elements that make up UK GAAP.

Manual of accounting - IFRS for the UK 2011*
Clear, practical guidance on how companies should prepare their financial statements in accordance with IFRS for the UK. It covers reporting requirements for interim reports and preliminary announcements, gives clear advice on how groups should prepare their consolidated financial statements in accordance with IFRS through worked examples and extracts from company reports.

Key Changes

Guidance on new standards and IFRICs issued since September 2009 including:
- 2010 Annual improvements - effective for accounting periods beginning 1 January 2011
- Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement' - effective for accounting periods beginning 1 January 2011
New chapter on related party disclosures under IAS 24 (revised)

Manual of accounting - Financial instruments 2011br />Guides readers through the complex rules around financial instruments. Includes practical worked examples that show exactly how calculations and disclosures should be made.

Key Changes

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
Supports both IFRS for the UK and UK GAAP volumes by providing guidance on legal and other regulatory requirements that impact elements of financial statements, often referred to as the “front half”.

Key Changes

Guidance on new disclosure requirements for AIM-listed entities for periods ending on/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/after 15 December 2010.

Manual of accounting - UK illustrative financial statements for 2010 year ends
Contains three sets of model financial statements for UK companies for 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).

Key Changes

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 readers to better understand these differences and demonstrates how converting to IFRS or IFRS for SMEs has implications far beyond the financial reporting function.