Manual of Accounting - Interim Financial Reporting 2016

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01 - Interim reports; Introduction; Objective and scope of IAS 34; Frequency of reporting; Publication timescale; The reporting entity; Impact on annual financial statements; 02 - Basis of preparation of interim financial reports; The use of estimates; Seasonality of revenue or costs; Accounting policies; Changes in accounting policy and prior year adjustments; Materiality; 03 - Content of interim financial reports; Explanatory notes; Related party transactions; Segment reporting; Financial instruments disclosure; Management commentary; Going concern; Non-GAAP information; Periods to be presented and comparatives; 04 - Practical applications; Planned but irregular expenditure; Major planned periodic maintenance or overhaul; Employee costs; Year end bonuses; Pensions; Defined contribution scheme; Defined benefit scheme; Holidays and other short-term paid absence; Share-based payment; Taxation; Tax credits; Tax charge in respect of prior year; Change in estimated or actual effective tax rate; Tax year differs from accounting year; Intra-period losses; Inter-period loss carry-backs or carry-forwards; Recognition and de-recognition of deferred tax assets; Taxation - impact of share options; Effect of acquired subsidiary on tax charge in interims; Associates and joint arrangements; Foreign currency; Earnings per share; Intangible assets; Depreciation and amortisation; Impairment; Inventories; Provisions and contingencies; Contingent lease payments; Contractual or anticipated purchase price variations; Levies; Financial services fees - Management and performance fees; Financial instruments; Use of estimates; Revaluations; Inter-company reconciliations; Classification of current and non-current assets and liabilities; Changes in the group structure; Acquisitions; Non-current assets held for sale and discontinued operations; Restructurings; Hyperinflation; First-time adoption of IFRS.