The world of financial reporting has seen unprecedented change in recent years. All entities listed in the EU, and a growing number of other countries, are now issuing financial statements under International Financial Reporting Standards (IFRS). Yet more countries are preparing to make the change to IFRS. PricewaterhouseCoopers has the tools to help.
Use these pages to find our guidance on IFRS, corporate governance, audit and professional responsibility. Download our publications, checklists and surveys, and read our regular newsletters for the firm's thought leadership and the latest news and discussion in these areas.
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What's new
IFRS News: May 2008
The May edition features: the IASB proposal to fair value all financial instruments; the discussion paper on post-employment benefits; an interview with Chinese Board member Mr Zhang Wei-Guo; a profile of convergence with IFRS in India; the IASB and IFRIC project timetables; and EU endorsement status of all standards. The supplement covers accounting aspects relating to the credit crunch, including top 10 impairment issues, employee benefits accounting, and other issues that may arise during interim reporting.
IFRS pocket guide 2008
The IFRS pocket guide has been updated to provide a summary of the recognition and measurement requriements of IFRS published up to March 2008.
IFRS: The right move toward convergence - what IFRS will mean to US tax executives
Global trends and recent regulatory signals indicate that it's not a matter of if US companies will have to convert to IFRS, but when. With an inevitable conversion looming, companies should start thinking about IFRS now - including what it will mean to their business; who will be impacted and how; and when it makes sense to begin conversion.
IFRS 3 (Revised): Impact on earnings - the crucial Q&A for decision-makers
PricewaterhouseCoopers' publication aimed at finance directors, financial controllers and deal-makers. It provides background to the standard, considers the impact on the financial statements and controls, and provides summary differences with US GAAP.
What's new at the IASB: