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Recent corporate failures, political pressure, and developments in law and regulation have increased the focus of shareholders and other stakeholders on what companies report in the ‘front half’ of their annual report. Providing financial and non-financial information to support the financial statements and provide users with confidence in the quality and sustainability of financial performance, the ‘front half’ comprises the:
  • strategic report
  • corporate governance report
  • directors’ report
  • directors’ remuneration report
Written by PwC’s UK Assurance Risk & Quality team, applicable to both quoted and unquoted UK companies and explains the ‘front half’ reporting requirements. Aimed at reporting for periods beginning on or after 1 January 2020, this Manual includes the 2020 update to the UK Corporate Governance Code, and the new Section 172 and stakeholder disclosure requirements. It will be of particular interest to finance directors, accountants, legal practitioners, financial advisors and auditors.
  • Navigation and search Either click on the forward arrow above to go to the first chapter or choose the chapter you need by clicking on ‘PwC interpretations and guidance' then ‘Manual of accounting – Narrative reporting’ in the contents navigator on the left hand side of the screen. Click on the sub-headings to drill down to the document you need. If you want to search across all of the Manual of accounting – Narrative reporting content you need to perform a highlighted branch search. From the contents tree, click on 'Manual of accounting – Narrative reporting', then click 'Introduction'. You will then see a chevron to the left of the branch called 'Manual of accounting – Narrative reporting', which means it has been selected. Click on the search tab, ensure that the chevron is still on the branch 'Manual of accounting – Narrative reporting', type your search term or phrase and then click on the 'Highlighted branch' radio button and perform your search.
  • Order as an ebook The Manual of accounting – Narrative reporting will soon be available for purchase as an ebook in the next coming weeks via the LexisNexis e-store. PwC staff should refer to the internal page as well as instructions on ordering discounted copies for clients.
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