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Viewpoint resources for year end reporting
Publication date: 01 Feb 2024
uk In brief UK2024-06
Key points
We have a wealth of guidance to help with year end, for both IFRS and UK GAAP reporters.
Resources for both IFRS and UK GAAP reporters
- Year end accounting reminders – IFRS and UK GAAP (free to access): quarterly updates summarising the reporting requirements (including topical issues, standards and interpretations that are mandatory for the first time and standards and interpretations issued not yet effective) for a specific quarter end.
- Key year end reminders - Accounting items you cannot see (free to access): ‘In depth’ designed to support preparers and auditors in ensuring key accounting items are properly reflected in the financial statements.
- Manual of accounting - Narrative reporting (subscription required).
IFRS resources
- IFRS for the UK illustrative financial statements for 2023 year ends (free to access).
- Manual of accounting – IFRS for the UK (subscription required) Please note the Manual is only available through a paid subscription to Viewpoint, there is no longer an ebook or printed edition.
- Full text of IFRS® Accounting standards (subscription required) - one version of all of the international accounting standards with all of the updates clearly marked, which we refer to as the ‘versioned standards’.
UK GAAP resources
- Illustrative financial statements for 2023 year ends (free to access):
- Manual of accounting – UK GAAP (subscription required) Please note the Manual is only available through a paid subscription to Viewpoint, there is no longer an ebook or printed edition. An annual Viewpoint subscription for UK GAAP content only costs £115+VAT.
- UK GAAP accounting standards (subscription required).
Where do I get more details?
For more information contact uk_viewpoint@pwc.com.
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