Manual of accounting accounting - PwC
Manual of accounting
Interim ?nancial reporting 2012
This Manual of accounting contains PwCs comprehensive guidance on preparing
interim ?nancial reports under IAS 34, Interim ?nancial reporting. It includes a
detailed commentary on the requirements of IAS 34 together with an illustrative
set of condensed interim ?nancial 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.
Also available in the Manual of accounting series:
Manual of accounting C IFRS 2012
Global guide to IFRS providing comprehensive practical guidance on how to prepare
?nancial statements in accordance with IFRS.
Manual of accounting C Financial instruments 2012
Clear and practical guidance on the complex rules of ?nancial instruments accounting,
including worked examples and extracts from company ?nancial statements.
Illustrative IFRS consolidated ?nancial statements for 2011 year ends
Illustrative set of consolidated ?nancial statements for an existing preparer of IFRS,
including appendices with disclosures for ?rst-time adopters, and for IFRS 9.
For other PwC guidance on IFRS, visit ifrs
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Manual of accounting
Interim ?nancial reporting 2012
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Interim ?nancial reporting
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PricewaterhouseCoopers LLP, Chartered Accountants
This book has been prepared for general guidance on matters of interest only, and does not
constitute professional advice. You should not act upon the information contained in this book
without obtaining specific professional advice. Accordingly, to the extent permitted by law,
PricewaterhouseCoopers LLP (and its members, employees and agents) and publisher accept no
liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or
refraining from acting, in reliance on the information contained in this document or for any
decision based on it, or for any consequential, special or similar damages even if advised of the
possibility of such damages.
ISBN 9781780431239
Printed in Great Britain.
British Library Cataloguing-in-Publication Data.
A catalogue record for this book is available from the British Library.
# 2012 PricewaterhouseCoopers
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Contents of illustrative financial statements
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Objective and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
What is new in the illustrative condensed interim financial statements? . . . . . . .
Top interim reporting pitfalls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management commentary guidance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PwC commentary C Condensed interim financial statements . . . . . . . . . . . . . . . . . . . . .
Page
2003
2003
2003
2004
2004
2006
Illustrative condensed interim financial statements for the period
ended 30 June 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2009
Interim income statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2009
Interim statement of comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2010
Interim balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2011
Interim statement of changes in equity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2012
Interim statement of cash flows. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2013
Notes to the condensed interim financial statements . . . . . . . . . . . . . . . . . . . . . . .
1. General information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Basis of preparation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Financial risk management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Seasonality of operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Operating segment information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Discontinued operations and disposal groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Business combinations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Investment in associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Exceptional items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Property, plant and equipment and other intangible assets . . . . . . . . . . . . . . . . .
15. Goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Share capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. Borrowings and loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. Retirement benefit obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. Provisions for other liabilities and charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20. Contingent liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21. Related-party transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22. Events occurring after the reporting period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PwC commentary C Notes to the condensed interim financial statements . . . . .
2014
2014
2014
2014
2015
2015
2017
2017
2019
2021
2023
2024
2024
2024
2025
2025
2026
2026
2027
2028
2029
2029
2030
2030
Auditors review report C ISRE 2410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2033
Appendix I C Alternative presentation of income statement C by nature
of expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2034
PwC Manual of accounting C Interim financial reporting 2012 2001
Contents of illustrative financial statements
Appendix II C IFRS 9, Financial instruments (2010). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2035
Appendix III C IFRS 11, Joint arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2038
Appendix IV C IFRS 13, Fair value measurement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2042
2002 PwC Manual of accounting C Interim financial reporting 2012
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