IFRS Publications

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PwC has published numerous publications on a number of IFRS topics.

All PwC IFRS Publications see on PwC Global web site.
 

You may order hardcopies of PwC IFRS Publications here.
 

 

Illustrative financial statements
and disclosure checklist


For Banking, Insurance, Private Equity and other specific illustrative financial statements go to this site:


Illustrative IFRS consolidated financial statements for 2012 year ends - updated Illustrative IFRS consolidated financial statements for 2012 year ends - updated (pdf 989 kB)
The financial statements
(pdf 989 kB) of a fictional entity have been updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations for financial years beginning on or after 1 January 2012. The entity is an existing preparer of IFRS financial statements. There are appendices for early adopters of IFRS 9, 'Financial instruments', IFRS 10, 'Consolidated financial statements', IFRS 11, 'Joint arrangements' IFRS 12, 'Disclosure of interests in other entities', IFRS 13 'Fair value measurement', IAS 19 (revised), ‘Employee benefits’ and IAS 1 (amendment), ‘Statement of profit or loss and other comprehensive income’.

 
Illustrative corporate consolidated financial statements for 2012 year ends Illustrative corporate consolidated financial statements for 2012 year ends (pdf 983 kB)
The financial statements of a fictional entity have been updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations for financial years beginning on or after 1 January 2012. The entity is an existing preparer of IFRS financial statements. There are appendices for early adopters of IFRS 9, 'Financial instruments', IFRS 10, 'Consolidated financial statements', IFRS 11, 'Joint arrangements' IFRS 12, 'Disclosure of interests in other entities', IFRS 13 'Fair value measurement', IAS 19 (revised), ‘Employee benefits’ and IAS 1 (amendment), ‘Statement of profit or loss and other comprehensive income’.

 
IFRS disclosure checklist 2012 IFRS disclosure checklist 2012 (pdf 575 kB)
The IFRS disclosure checklist has been updated to take into account standards and interpretations effective for financial years beginning on or after 1 January 2012.

 
Illustrative corporate consolidated financial statements for 2011 year ends Illustrative corporate consolidated financial statements for 2011 year ends (pdf 1.22 MB)
This illustrative document reflects IFRS standards and IFRIC interpretations that are mandatory for an entity with an annual period beginning on or after 1 January 2011. It includes a disclosure checklist, an IAS 34 overview, and an appendix with example disclosures for first-time adopters and early adopters of IFRS 9.

 
IFRS disclosure checklist 2011 IFRS disclosure checklist 2011 (pdf 1.68 MB)
The IFRS disclosure checklist is designed to facilitate the collection and review of disclosures for each component of the IFRS financial statements. It has been updated to outline the disclosures required by all IFRS standards and interpretations for December 2011 year ends. It also includes a section highlighting the disclosures required of entities that early-adopt IFRSs effective for annual periods beginning after 1 July 2011.

 

Guide to IFRS inclusive
a pocket guide


A practical guide to new IFRSs for 2011 (pdf 993 kB)
Significant changes to IFRS are due to be published in 2011, but for 2011 year-ends there are only a small number of changes.

This 24-page guide provides a high-level outline of the key requirements of new IFRS standards and interpretations that come into effect in 2011, in question and answer format.
 
Our IFRS pocket guide 2011 (pdf 1.15 MB) provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2011. This quick-reference guide is intended for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts. It is intended to be used as an 'at-a-glance' guide. It does not address most disclosure requirements. Detailed guidance on disclosure requirements can be found in the IFRS disclosure checklist.
 
IFRS for SMEs : Pocket guide 2009 IFRS for SMEs : Pocket guide 2009 (pdf 729 kB)
This pocket guide provides an overview of the basic requirements and key areas covered by the ‘IFRS for small and medium-sized entities’ standard, published by the International Accounting Standards Board (IASB) in July 2009. It is written for those who have little or no knowledge of full IFRS, but who have a reasonable understanding of basic accounting concepts and terminology.

 

Similarities
and differences


IFRS and Czech GAAP - Similarities and Differences IFRS and Czech GAAP - Similarities and Differences (pdf 376 kB)
A group of PwC consultants has prepared the new issue of the study comparing two accounting frameworks: The International Financial Reporting Standards (IFRS) and Czech Accounting Standards. The publication provides summary and analysis of similarities and differences between IFRS (as at June 2008) and Czech GAAP (as at 1 January 2009).

 
Similarities and differences A comparison of ‘full IFRS’ and IFRS for SMEs Similarities and differences
A comparison of ‘full IFRS’ and IFRS for SMEs
(pdf 850 kB)
This 60-page publication compares the requirements of the IFRS for small and medium-sized entities with 'full IFRS' issued up to July 2009. It includes an executive summary outlining some key differences that have implications beyond the entity's reporting function and encourages early consideration of what IFRS for SMEs means to the entity.

 
IFRS and US GAAP: similarities and differences

IFRS and US GAAP: similarities and differences (pdf file 908 kB)
 

NEW: Updated 2011 edition

In December 2010, the SEC announced that by the end of this year it planned to decide on next steps regarding whether, when, and how IFRS should be incorporated into the US financial reporting system. In the meantime, the FASB and the IASB continue to deliberate key convergence projects, which they plan to finalize in the latter half of 2012.

Although the future of IFRS in the US financial reporting system is uncertain, IFRS already affects US companies today due to cross-border mergers and acquisitions, business dealings with non-US customers and vendors, and as a consequence of the adoption of IFRS for statutory purposes by non-US subsidiaries.

It's not easy keeping track of what's changing and how, but this publication can help. Changes for 2011 include:

  • Revised introduction reflecting the current status, likely next steps, and what companies should be doing now (see page 2);
  • Updated convergence timeline, including current proposed timing of exposure drafts, deliberations, comment periods, and final standards (see page 7);
  • More current analysis of the differences between IFRS and US GAAP -- including an assessment of the impact embodied within the differences (starting on page 17); and
  • Details incorporating authoritative standards and interpretive guidance issued through July 31, 2011 (throughout).

This continues to be one of PwC's most-read publications, and we are confident the 2011 edition will further your understanding of these issues and potential next steps.

For further exploration of the similarities and differences between IFRS and US GAAP, please also visit our IFRS Video Learning Center.