Financial statement presentation - 2016 edition

11/10/2016

Download: Financial statement presentation - 2016 edition

PwC describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts.

PwC has updated its Financial statement presentation guide, which describes the presentation and disclosure requirements of common financial statement accounts, including the appropriate classification of cash flows in the statement of cash flows.

Our popular financial reporting guide, Financial statement presentation, describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts. It also discusses appropriate classification of cash flows in the statement of cash flows, and addresses requirements and considerations with regard to the statements of stockholders’ equity and other comprehensive income. In addition, the guide covers:

  • Earnings per share calculations
  • Changes in estimate, accounting principles and errors
  • Subsequent events
  • Parent company-only financial statements
  • Limited liability companies and partnerships

Downloading the guide onto an iPad

  1. Click on the following CFOdirect link to open the Financial statement presentation- 2016 edition
  2. Click on"Download."
  3. When the pdf opens, click anywhere on the guide and a menu will pop up at the top of the page with an option to “Open in iBooks” (top right). Click on this button.
  4. The guide will then be saved to your iBooks app for future access.