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:


Interim reporting disclosure checklist 2014 (pdf 872 kB)
This IFRS interim reporting disclosure checklist outlines the minimum disclosures required by IAS 34, ‘Interim financial reporting’, and other IFRSs published by the IASB up to and including March 2014 insofar as they affect interim reports.

 
Illustrative condensed interim financial statements 2014 (pdf 989 kB)
This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2014 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2014. Preparers should check for IASB pronouncements made after 1 March that may apply to their interim financial statements.

 
IFRS disclosure checklist 2013 (pdf 1 MB)
The global version of the 'IFRS disclosure checklist 2013' has been updated to outline the disclosures required for December 2013 year ends. It also contains a section (Section H) which provides the disclosures required of entities that early-adopt IFRSs effective for annual periods beginning after 1 January 2013.

 
Illustrative IFRS consolidated financial statements for 2013 year ends (pdf 1 MB)
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 2013. The entity is an existing preparer of IFRS financial statements. Areas in which presentation has changed significantly since 2012 are highlighted. It also includes appendices providing illustrative financial statements relating to alternative presentation of cash flows and statement of comprehensive income; biological assets; oil and gas exploration assets; and current and forthcoming requirements.

 
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.

 

Guide to IFRS inclusive
a pocket guide


IFRS pocket guide 2014 (pdf 610 kB)
Our IFRS pocket guide 2014 provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2014. 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.
 
IFRS pocket guide 2013 (pdf 664 kB)
Our IFRS Pocket guide provides a summary of the recognition and measurement requirements in International Financial Reporting Standards.

 
A practical guide to new IFRSs for 2013 (pdf 1.43 MB)
Our IFRS Pocket guide provides a summary of the recognition and measurement requirements in International Financial Reporting Standards.
 

Similarities
and differences


A comparison of IFRS and US GAAP - 2014 (pdf 3.0 MB)
This publication is designed to alert companies to the major differences between IFRS and US GAAP as they exist today and to the timing and scope of accounting changes that the boards’ standard setting agendas will bring.

 
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.