Pricewaterhousecoopers' Manual of Accounting

A Practical Guide To Uk Accounting Law And Practice, This Manual Deals With Accounting Principles And Rules And Company Reporting, From Disclosure Of Directors' Remuneration To Accounting For Taxation. Details The Rules That Apply To Preparing Consolidated Financial Statements And Considers Other Statements That Appear In Annual Reports Such As Cash Flow Statements, The Directors' Report And The Operating And Financial Review. Looks At Current Reporting Requirements Under The Revised Combined Code And Interim Reporting Practice As Well As A Number Of Concessions Given To Smaller Companies And Overseas Companies. Explains Evolving Issues Such As Financial Instruments And The New Rules For Employee Share Schemes. Includes An Example Set Of Consolidated Financial Statements And An Example Set Of Company Financial Statements.