Manual of accounting - PwC
Manual of accounting
Interim financial reporting 2018
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Manual of accounting series
Comprehensive guidance on financial reporting
Visit pwc.co.uk/manual for details. Titles include:
? IFRS for the UK & global IFRS ? updates included in `IFRS supplement 2018' ? UK GAAP* ? Illustrative financial statements (IFRS, IFRS for the UK and UK GAAP*) ? Interim financial reporting* (global and UK editions) ? Narrative reporting* (UK)
Other financial reporting resources
For a full listing of our publications, visit frpublications. Hard copies can be ordered from or via your local PwC office. Also available electronically on inform.:
IFRS overview 2017*
Summary of the IFRS recognition and measurement requirements.
Accounting topic home pages
The definitive source on each of the major accounting topic areas, including an overview, latest developments and links to resources.
`In depth' series*
Publications providing analysis and practical examples of implementing key elements of IFRS.
Illustrative consolidated financial statements for various industry sectors*
IFRS Talks ? podcast series
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*Latest updates available electronically only
This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. The names of any undertakings included in the illustrative text are used for illustration only; any resemblance to any existing undertaking is not intended. About PwC At PwC, our purpose is to build trust in society and solve important problems. We're a network of firms in 158 countries with more than 236,000 people who are committed to delivering quality in assurance, advisory and tax services. Find out more and tell us what matters to you by visiting us at .
? 2018 PricewaterhouseCoopers LLP. All rights reserved. PwC refers to the UK member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see structure for further details. 180517-143600-KR-OS
Manual of accounting ? Interim financial reporting 2018
Global Accounting Consulting Services PricewaterhouseCoopers LLP Published by
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.
All rights reserved. No part of this publication may be reproduced in any material form (including photocopying or storing it in any medium by electronic means and whether or not transiently or incidentally to some other use of this publication) without the written permission of PricewaterhouseCoopers LLP except in accordance with the provisions of the Copyright, Designs and Patents Act 1988 or under the terms of a licence issued by the Copyright Licensing Agency Ltd, Saffron House, 6?10 Kirby Street, London EC1 N 8TS. Applications for the copyright owner's written permission to reproduce any part of this publication should be addressed to the publisher.
Warning: The doing of an unauthorised act in relation to a copyright work may result in both a civil claim for damages and criminal prosecution.
ISBN 9780754556275
British Library Cataloguing-in-Publication Data. A catalogue record for this book is available from the British Library.
# 2018 PricewaterhouseCoopers
Typeset by YHT 2018 Ltd, Ashford, Middlesex
Foreword
Richard Sexton Vice chairman, global assurance PricewaterhouseCoopers LLP
Our purpose, across the PwC global network of firms, is to build trust in society and solve important problems. The Manual of accounting ? IFRS series is our collected insights on the application of International Financial Reporting Standards, the financial reporting language of the global capital markets.
The global marketplace is a reality. IFRS is now required or permitted in 157 countries around the world. The capital markets of almost all of G20 nations `speak' IFRS, with Saudi Arabia and India the latest to adopt the standards. The common language created by IFRS financial statements enables cross border investment and capital flows by reducing barriers and lowering the cost of capital.
Consistency and comparability across companies and across borders is a continuing challenge in a principles based set of standards. We support consistent application through our work with companies, with the standard setter, with regulators and with other stakeholders.
Major new standards on financial instruments, revenue and leasing are driving changes in accounting of a significance not seen since the first major wave of IFRS adoption in 2005.
IFRS requires professional accountants and preparers to make judgements when applying the standards. Sound judgement derives from experience. The Manual of accounting ? Interim financial reporting brings together the IFRS experience of the PwC network. We share our practical knowledge with those charged with preparing, auditing, enforcing and perhaps most importantly using IFRS financial statements.
May 2018
# 2018 PricewaterhouseCoopers LLP. All rights reserved.
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