2014-07-14 - In depth (formerly "Practical guides to IFRS")

PwC's "In depth" series (formerly "Practical Guides") provides updates on guidance in recently released discussion papers, exposure drafts and final standards from the IASB. Register to be notified of new publications.

In depth and Practical Guides can be accessed here

The topics covered in the "In depth" and "Practical guides to IFRS" series include:

  • In depth INT2014-02 Revenue from contracts with customers (including 7 industry supplements)
  • In depth INT2014-01 IFRS 7 and IFRS 13 disclosures
  • New IFRSs for 2014 (March 2014)
  • General hedge accounting (January 2014)
  • IFRS 13 disclosures – what has changed? (December 2013)
  • Deferred tax and business combinations: IFRS 3/IAS 12 (November 2013)
  • IFRS 10 and 12 – Questions and answers (November 2013)
  • IFRIC 20 on stripping costs in the production phase of a surface mine (October 2013)
  • Understanding the disclosure requirements in IFRS 12 (September 2013)
  • Revised exposure draft on insurance contracts (July 2013)
  • Revised exposure draft on leases (June 2013)
  • Combined and carve out financial statements (June 2013)
  • 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/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 responses are in (January 2011)
  • Practical guide on financial instrument accounting: IFRS 9 (January 2011)
  • Practical guide to share-based payments – 2011 update (February 2011)