Interim Financial Reporting

Interim Financial Reporting PDF

Author: Canadian Institute of Chartered Accountants

Publisher:

Published: 1991

Total Pages: 212

ISBN-13:

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From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.

IFRS Policies and Procedures

IFRS Policies and Procedures PDF

Author: Barry J. Epstein

Publisher: John Wiley & Sons

Published: 2008-05-23

Total Pages: 481

ISBN-13: 0470275928

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Get the answers you need to effectively implement IFRS rules and keep up to date on the latest IFRS requirements. Designed to complement any Wiley IFRS product, IFRS Policies and Procedures is sequenced in the same manner as Wiley IFRS and incorporates additional categories of information to assist you in properly implementing IFRS, covering all current IAS, IFRS, SIC and IFRIC guidance in depth.

Manual of Accounting - Interim Financial Reporting 2014

Manual of Accounting - Interim Financial Reporting 2014 PDF

Author: Pwc

Publisher: Bloomsbury Professional

Published: 2014-06-30

Total Pages: 120

ISBN-13: 9781780436715

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Manual of accounting - Interim Financial reporting 2014 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim financial 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. This edition incorporates the following key changes: Interim manual of accounting . Updated guidance on accounting for effective tax rate at interims. . Update for investment entities. . IFRIC agenda decision on presentation of interim cash flow statement. . Interim guidance on the application of IFRIC 21, 'Levies'. Interim illustrative financial statements . Updated disclosure on application of new accounting standards and interpretations. . IFRS 13, 'Fair value measurement' comparative information now disclosed. . Enhanced disclosures on the components of goodwill arising on a business combination. . New illustrative example of impairment of cash-generating unit. . Updated guidance on IFRS 9, 'Financial instruments'. Interim reporting disclosure checklist . Updated and expanded IAS 36 'Impairment of assets' questions. . IFRIC 21, 'Levies' included for consideration. . Clarified disclosure headings for IFRS 3, 'Business combinations'. . Investment entities questions. Accountants in business and practice dealing with IFRS particularly in preparing financial statements, legal practitioners, company administrators, financial advisers, auditors and academics will find Manual of Accounting - Interim Financial Information 2014 a valuable reference tool.