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PwC financial reporting publications
PwC is committed to helping businesses improve the quality of their financial reporting. Our extensive library of publications provides the means to help you gain a better understanding of the principles of International Financial Reporting Standards (IFRS), as well as IFRS for the UK and UK GAAP. Past editions may be available - please contact us on global.ifrs.publications@uk.pwc.com.
You may also be interested in Inform (inform.pwc.com), your resource for accounting standards, financial reporting and regulatory matters - click here for more information.
Guidance on interim financial reporting is available free of charge as an ebook. This ebook is a combined document including:
- Chapter 35 of the IFRS Manual of accounting on interim financial reporting (IAS 34) - This chapter will be printed in December in our 2018 supplement to the Manual.
- Illustrative condensed interim financial statements 2017.
To download this for free, visit PwC's Inform.
PwC’s ‘Manual of accounting – UK GAAP, 3rd edition’ provides comprehensive guidance on the accounting regime that applies in the UK following the issue of:
• FRS 100, ‘Application of financial reporting requirements’;
• FRS 101, ‘Reduced disclosure framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities’;
• FRS 102, ‘The financial reporting standard applicable in the UK and Republic of Ireland’;
• FRS 103, 'Insurance contracts’;
• FRS 104, 'Interim financial reporting’;
and the accounting requirements of the Companies Act 2006 that together make up the new UK GAAP.
The Manual offers a clear explanation of the new UK reporting requirements and it will help you to implement the new requirements and deal with day-to-day issues as well as difficult issues under the new regulations. In addition to providing reliable up-to date guidance on the new UK GAAP, the Companies Act and relevant statutory instruments, it includes practical worked examples to help illustrate the explanations.
This third edition has been updated for changes in company law and amended standards (FRS 101 and FRS 102) as a result of the EU Accounting Directive (effective 1 January 2016). It has also been updated for practical experience in implementing the new standards.
Written by PwC’s UK Accounting Consulting Services team of specialists, the Manual will be of particular interest to finance directors, chief accountants and others concerned with preparing and using UK GAAP and reduced disclosure company financial statements.
You may also find the publication 'Similarities and differences: A comparison of current UK GAAP, new UK GAAP (FRS 102) and IFRS (2nd edition)' of interest.
• FRS 100, ‘Application of financial reporting requirements’;
• FRS 101, ‘Reduced disclosure framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities’;
• FRS 102, ‘The financial reporting standard applicable in the UK and Republic of Ireland’;
• FRS 103, 'Insurance contracts’;
• FRS 104, 'Interim financial reporting’;
and the accounting requirements of the Companies Act 2006 that together make up the new UK GAAP.
The Manual offers a clear explanation of the new UK reporting requirements and it will help you to implement the new requirements and deal with day-to-day issues as well as difficult issues under the new regulations. In addition to providing reliable up-to date guidance on the new UK GAAP, the Companies Act and relevant statutory instruments, it includes practical worked examples to help illustrate the explanations.
This third edition has been updated for changes in company law and amended standards (FRS 101 and FRS 102) as a result of the EU Accounting Directive (effective 1 January 2016). It has also been updated for practical experience in implementing the new standards.
Written by PwC’s UK Accounting Consulting Services team of specialists, the Manual will be of particular interest to finance directors, chief accountants and others concerned with preparing and using UK GAAP and reduced disclosure company financial statements.
You may also find the publication 'Similarities and differences: A comparison of current UK GAAP, new UK GAAP (FRS 102) and IFRS (2nd edition)' of interest.
This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. The financial statements comply with IFRS as issued at 31 May 2017 and that apply to financial years commencing on or after 1 January 2017. Supporting commentary is also provided, along with appendices providing illustrative financial statements relating to:
- Operating and financial review (management commentary)
- Alternative presentation of primary statements
- Biological assets
- Construction contracts
- Oil and gas exploration assets
- New standards and amendments
- IFRS 9, 'Financial instruments'
- IFRS 15, 'Revenue from contracts with customers'
- IFRS 16, 'Leases'
Guidance on interim financial reporting is available free of charge as an ebook. This ebook is a combined document including:
- Chapter 35 of the IFRS Manual of accounting on interim financial reporting (IAS 34) - This chapter will be printed in December in our 2018 supplement to the Manual.
- UK illustrative condensed interim financial statements 2017.
To download this for free, visit PwC's Inform.
This publication provides two sets of illustrative financial statements for the year ended 31 December 2017. These model accounts will assist the reader in preparing financial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under IFRS or FRS 101, 'Reduced Disclosure Framework'. The accounts include UK company law disclosures with commentary to explain the detail behind the presentation of a number of challenging areas. The accounts comprise:
• IFRS GAAP Plc - The financial statements of a fictional entity have been updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations, UK company law and reporting requirements for listed companies for financial years beginning on or after 1 January2017. Areas in which presentation has changed significantly since 2016 are highlighted.
• UK GAAP Limited - This example annual report has been prepared to show the disclosures and format that might be expected for a company preparing its financial statements under FRS 101 and the Companies Act. FRS 101 provides the disclosure exemptions from EU-adopted IFRS for qualifying entities.
Also available: 'Manual of accounting – UK GAAP (3rd edition)' and 'Similarities and differences: A comparison of current UK GAAP, new UK GAAP (FRS 102) and IFRS (2nd edition)'.