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When reviewing financial statements it can be challenging to identify missing transactions that should have been posted but were not. We have compiled a list of key reminders on what not to miss to assist preparers and auditors in ensuring these accounting items are properly reflected in the financial statements.
  • Liabilities for financial guarantees especially in parent entities.
  • Provisions for onerous contracts.
  • Provisions for restoration.
  • Liabilities for share repurchases.
  • Structured entities - unconsolidated SPEs might exist that should be consolidated.
  • Implied leases.
  • Share-based payment charges in subsidiary financial statements.
See In depth INT2023-12.

© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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