2013-05-08 Practical Guides to IFRS

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PwC's "Practical guides to IFRS" series provides updates on the guidance in recently released discussion papers, exposure drafts and final standards from the IASB.

The "Practical guides to IFRS" expand on the summary guidance in the 'Straight Away' communications released in response to particular IASB projects. 'Straight Aways' are issued shortly after an IFRS "trigger event''; the "practical guides" follow one to two months later and provide more detail on the business implications. Register to be notified of new 'Straight Aways', "Practical guides to IFRS" and other IFRS updates, twice a month.

Practical guides can be accessed via the link to the PwC website below, by selecting view "By series" and "Practical guides to IFRS":

http://www.pwc.com/gx/en/ifrs-reporting/publications/index.jhtml?category=series&filter=/gx/ifrs-reporting/auditor-view

The topics covered in the "Practical guides to IFRS" include:

  • Exposure draft on impairment of financial assets (April 2013)
  • Revenue from contracts with customers: Boards finalise redeliberations - A comprehensive look at the new revenue model (March 2013)
  • A practical guide to new IFRSs for 2013 (March 2013)
  • Boards conclude redeliberations on key revenue measurement and recognition issues (January 2013)
  • IAS 19 (revised) significantly affects the reporting of employee benefits (January 2013)
  • Investment entities: Exception to consolidation (December 2012)
  • Limited amendments to the IFRS 9 classification and measurement model (December 2012)
  • Revenue redeliberations continue (October 2012)
  • Practical guide to IFRS: Classification of joint arrangements (October 2012)
  • Practical guide to IFRSs 10 and 12: Questions and answers (October 2012)
  • Practical guide to IFRS 10 for insurance companies (September 2012)
  • Practical guide to revenue: ready, set, redeliberate (August 2012)
  • Practical guide to IFRS – responses to re-exposed revenue proposals (June 2012)
  • Practical guide to IFRS 10 – asset management industry supplement (June 2012)
  • A practical guide to new IFRSs for 2012 (March 2012)
  • Practical guide to contingent consideration (February 2012)
  • Financial reporting considerations arising from current market conditions in Europe (January 2012)
  • Accounting for derivative instruments (December 2011)
  • Practical guide to fair value measurements: real estate industry (October 2011)
  • Revenue from contracts with customers (re-exposure) (November 2011)
  • Fair value measurement – unifying the concept of 'fair value' (October 2011)
  • Practical guide to joint arrangements: real estate and construction industry supplement (October 2011)
  • Practical guide to joint arrangements: oil & gas supplement (July 2011)
  • Practical guide to joint arrangements: telecoms supplement (July 2011)
  • Consolidated financial statements – redefining control (July 2011)
  • Joint arrangements: a new approach to an age-old business issue (July 2011)
  • What do the revenue ED proposals mean to the Oil & Gas industry? (May 2011)
  • Business combinations – determining what a business is under IFRS 3 (2008) (May 2011)
  • Update on recent revenue discussions at the IASB and FASB – April 2011 (May 2011)
  • Practical guide on 'Accounting implications of natural disasters' (April 2011)
  • Update on recent revenue discussions at the IASB and FASB – March 2011 (March 2011)
  • Revenue from contracts with customers – the response are in (January 2011)
  • Practical guide on financial instrument accounting: IFRS 9 (January 2011)
  • A practical guide to new IFRSs for 2011 (March 2011)
  • Practical guide to share-based payments – 2011 update (February 2011)