2012-08-14 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:

  • Practical guide to revenue: ready, set, redeliberate
  • Practical guide to IFRS - responses to re-exposed revenue proposals
  • Practical guide to IFRS 10 - asset management industry supplement
  • A practical guide to new IFRSs for 2012
  • Practical guide to contingent consideration
  • Financial reporting considerations arising from current market conditions in Europe
  • Accounting for derivative instruments
  • Revenue from contracts with customers (re-exposure)
  • Fair value measurement - unifying the concept of 'fair value'
  • Practical guide to joint arrangements: real estate and construction industry supplement
  • Practical guide to joint arrangements: oil & gas supplement
  • Amendments to IAS 19, 'Employee benefits'
  • Practical guide to joint arrangements: telecoms supplement
  • Consolidated financial statements - redefining control
  • Joint arrangements: a new approach to an age-old business issue
  • What do the revenue ED proposals mean to the Oil & Gas industry?
  • Business combinations - determining what a business is under IFRS 3 (2008)
  • Update on recent revenue discussions at the IASB and FASB - April 2011
  • Practical guide on 'Accounting implications of natural disasters'
  • Update on recent revenue discussions at the IASB and FASB - March 2011
  • Revenue from contracts with customers – the response are in
  • Practical guide on financial instrument accounting: IFRS 9
  • A practical guide to new IFRSs for 2011
  • A practical guide to IFRS 7 for investment managers and investment, private equity and real estate funds
  • A practical guide to accounting for agricultural assets
  • A practical guide to IFRS 8 for real estate entities
  • Practical guide to share-based payments - 2011 update