Our IFRS publications address the following commonly asked questions: Briefly, what are the requirements of IFRS? What does changing to IFRS involve? How does IFRS compare to other accounting frameworks? What do IFRS financial statements look like? Where can I get advice on applying and interpreting IFRS?
New IFRS publications
IAS 39 – Derecognition of financial assets in practice
This publication explains the requirements of IAS 39, providing answers to frequently asked questions and detailed illustrations of how to apply the requirements to traditional and innovative structures.
Illustrative corporate consolidated financial statements 2008
These statements have been produced for the fictional entity IFRS GAAP plc, which is an existing preparer of IFRS consolidated financial statements. IFRS 8, ‘Operating segments’ has been early adopted. This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2008. It includes appendices showing example disclosures under IAS 1 (Revised) and IFRS 3 (Revised).
A practical guide to segment reportingThis practical guide to applying IFRS 8, 'Operating Segments', provides an overview of the key requirements of the standard and some points to consider as entities prepare for the application of this standard for the first time. It includes sections on key implementation issues, key differences between IFRS 8 and IAS 14, first-time adoption of IFRS 8, and 30 Q&As.
Other IFRS publications:
Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office or by ordering online.
Contact Name
Joanna Malvern
Publications Search Page