Tolley's VAT Business by Business Guide is a practical text which aims to help businesses understand the special issues that might apply to them, particularly with regard to the VAT implications of e-business and outsourcing. The authors have used their extensive experience of providing day-to-day advice to the clients of PricewaterhouseCoopers to explain the VAT issues that affect the businesses they advise, in clear and accurate terms.
This title outlines the key issues surrounding equipment leasing in major territories worldwide. For most countries it covers tax, accounting and regulatory issues for lessors, lessees and equipment vendors. The book is designed as a practical guide to undertaking lease transactions both within each of the territories covered, and to provide the building blocks for constructing cross-border lease transactions. A valuable reference work for the experienced leasing practitioner, as well as a useful guide for the newcomer to the subject, Tolley's International Leasing is written by the PricewaterhouseCoopers leasing team, a global network of specialists with unrivalled experience of this fast moving area. Territories covered in the second edition include: Austria, Belgium, China, Canada, The Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Ireland, Italy, Japan, Luxembourg, The Netherlands, Malaysia, New Zealand, Poland, Switzerland, Spain, Singapore, Taiwan , Thailand , Turkey, UK, and US.
This publication provides illustrative financial statements for the year ended 31 December 2014. These illustrative financial statements 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 DisclosureFramework'.IFRS GAAP plcAn illustrative annual report, including the consolidated financial statements of IFRS GAAP plc group of companies. The annual report has been prepared to show the disclosures and format that might be expected, for a group of its size, that prepares its financial statements in accordance with IFRS, UK law and UK Listing Rulesrequirements, for a fictional corporate entity (IFRS GAAP plc).New UK GAAP LimitedAn example annual report for New UK GAAP Limited. The 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 'Reduced Disclosure Framework' and the Companies Act. FRS 101 provides the disclosure exemptions from EU-adopted IFRS for qualifying entities.
PwC's Manual of Accounting - IFRS for the UK provides comprehensive guidance in the IFRSs issued by the International Accounting Standards Board (IASB) and the accounting requirements of UK law applicable to UK users of IFRS, as well as the other elements that make up IFRS for the UK. The manual is packed full of clear and practical advice for UK groups and companies on preparing their financial statements in accordance with IFRS. It includes many practical worked examples and extracts from company reports that help to illustrate the explanations and show how even the most complex calculations and disclosures should be made. 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 in preparing and using UK Company financial statements under IFRS. Analysts, academics and overseas readers will find it invaluable as a comprehensive description of IFRS for the UK. Key updates from previous edition include: New chapters on: New standards published in 2011, including those on consolidated financial statements, joint arrangements, separate financial statements, associates and joint ventures, fair value measurement and employee benefits. Updated guidance on: IASB amendments to IFRS 1 on hyperinflation and fixed dates; to IAS 12 on deferred tax and to IAS 1 on other comprehensive income (OCI) Conceptual Framework 2010 Annual Improvements 2010 IFRIC agenda decisions New extracts and examples
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