A specialised implicit state-space representation is introduced to deal with finite wordlength effects in controller implementations. This specialised implicit form provides a macroscopic description of the algorithm to be implemented. So, it constitutes a unifying framework, allowing to encompass various implementation forms, such as the delta-operator, the rho Direct Form II transposed, observer-based and many other realisations usually considered separately in the literature. Different measures quantifying the finite wordlength effects on the overall closed-loop behaviour are defined in this new context. They concern both stability and performance. The gap with the infinite precision case is evaluated classically through the coefficient sensitivity and roundoff noise analysis. The problem of determining a realisation with minimum finite wordlength effects can subsequently be solved using appropriate numerical methods. The approach is illustrated with an example.