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PwC UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2014 Year Ends

PwC UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2014 Year Ends

作者： PwC (PricewaterhouseCoopers)
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780438061
出版时间 December 2014
规格： Paperback , 356 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2014 Year Ends (formerly: UK Illustrative Financial Statements for 2014 Year Ends) provides examples of sets of accounts for the year ended 31 December 2014. Illustrating the required disclosure and presentation for UK groups and UK companies, these model accounts will help you prepare your financial statements whether you report under International Financial Reporting Standards (IFRS) or UK GAAP.

UK Illustrative Financial Statements: IFRS and UK GAAP (FRS 101) Example Accounts for 2014 Year Ends comprises of:
- IFRS GAAP Plc - consolidated financial statements for a fictional listed group reporting under IFRS;
- GAAP UK Group Limited - consolidated financial statements for a fictional unlisted UK company;
- UK GAAP Limited - single-entry financial statements for a fictional unlisted UK company.
This publication provides three example sets of financial statements for the year ended 31 December 2014.
1 General information;
2 Summary of significant accounting policies;
3 Financial risk management;
4 Critical accounting estimates and judgements;
5 Segment information;
6 Exceptional items;
7 Other income;
8 Other (losses)/gains – net;
9 Expenses;
10 Employees;
11 Finance income and costs;
12 Investments;
13 Income tax expense;
14 Earnings per share;
15 Net foreign exchange gains/(losses);
16 Property, plant and equipment;
17 Intangible assets;
18 Financial instruments;
19 Available-for-sale financial assets;
20 Derivative financial instruments;
21 Trade and other receivables;
22 Inventories;
23 Financial assets at fair value through profit or loss;
24 Cash and cash equivalents;
25 Non-current assets held for sale and discontinued operations;
26 Share capital and premium;
27 Share-based payments;
28 Retained earnings;
29 Other reserves;
30 Trade and other payables;
31 Borrowings;
32 Deferred income tax;
33 Post-employment benefits;
34 Dividends per share;
35 Provisions for other liabilities and charges;
36 Cash generated from operations;
37 Contingencies;
38 Commitments;
39 Business combinations;
40 Transactions with non-controlling interests;
41 Related parties;
42 Events after the reporting period;
43 Changes in accounting policies;
Appendices:
Appendix I – Alternative presentation;
Consolidated statement of cash flows – direct method;
Consolidated statement of comprehensive income – single statement, showing expenses by function;
Appendix II – Areas not illustrated in financial statements of IFRS GAAP plc;
1. Biological assets;
2. Construction contracts;
3. Oil and gas exploration assets;
4. Leases: accounting by lessor;
5. Government grants;
6. Revenue recognition: multiple-element arrangements;
7. Customer loyalty programmes;
8. Put option arrangements;
9. Foreign currency translations;
10. Share-based payments – modification and cancellation;
Appendix III – New standards and amendments;
Appendix IV – IFRS 9, 'Financial instruments'.

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