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UK companies are governed by legal and other regulatory requirements impacting elements of financial statements that are common to users of both IFRS and UK GAAP. These are often referred to as the 'front half' of the financial statements. This publication contains the guidance applicable to all UK companies regardless of the GAAP under which their financial statements are prepared. Written by PwC's UK Assurance Risk and Quality team, the manual includes practical advice based on PwC's work advising clients, partners and staff. The book will be of particular interest to finance directors, accountants, legal practitioners, company administrators, financial advisors and auditors. This year's edition provides guidance for UK quoted companies on the 'front half' of financial statements, including many illustrations and examples. Key updates from previous edition include: Updated guidance for new external guidance and legislation including FRC UK Corporate governance code and 2013 Statutory instruments regulations New real-life examples from accounts