IFRS Publications

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


IFRS and Czech GAAP - Similarities and Differences IFRS and Czech GAAP - Similarities and Differences (pdf, 376 KB) A group of PricewaterhouseCoopers 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).

All PwC IFRS Publications see on PwC Global web site.


Practical Aids and IFRS Checklist:


IFRS disclosure checklist 2009 The IFRS disclosure checklist 2009 (pdf, 1.01 MB). This has been updated to outline the disclosures required by all standards and interpretations released by the IASB and IFRIC up to 17 October 2009.
Illustrative corporate consolidated financial statements 2009


 Illustrative corporate consolidated financial statements 2009 (pdf, 3,78 MB) provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2009. The entity is an existing preparer of IFRS consolidated financial statements.
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 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.
A practical guide to new IFRSs for 2009 Illustrative condensed interim financial information for existing IFRS preparers (pdf, 2.14 MB), a practical guide to applying IAS 34, Interim Financial Reporting, reflecting standards issued up to 31 March 2009. It provides an illustrative set of condensed interim financial information prepared in accordance with IAS 34 for a fictional manufacturing and retail group. It also contains a disclosure checklist and an overview of IAS 34.
A practical guide to new IFRSs for 2009 A practical guide to new IFRSs for 2009 (pdf, 1.3 MB) This 48-page guide provides a high-level outline of the key requirements of new IFRS standards and interpretations that come into effect in 2009, in question and answer format.
A practical guide to capitalisation of borrowing costs A practical guide to capitalisation of borrowing costs (pdf, 764 Kb) This 16-page publication looks at some of the practical implications of applying IAS 23 (revised), 'Borrowing costs'. The questions and answers cover scope and definitions, borrowing costs eligible for capitalisation, foreign exchange differences, interaction between IAS 23 and IAS 11, transition, first-time adoption and US GAAP differences.
International Financial Reporting Standards Pocket guide – 2009 IFRS Pocket guide 2009 (pdf, 313 KB) provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to 31 March 2009. 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.
Illustrative financial statements 2008 - Private equity Illustrative financial statements 2008 - Private equity (pdf, 780 KB) This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictitious private equity limited partnership (‘ABC Private Equity LP’ or the ‘Partnership’).
ABC Private Equity LP is an existing preparer of IFRS financial statements; IFRS 1, ‘First-time adoption of IFRS’, is not applicable.
Illustrative consolidated financial statements 2008: Insurance

Illustrative consolidated financial statements 2008: Insurance (pdf, 813 KB)
This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards, for Asfalia Insurance Group, a fictional multinational insurance group that conducts business in Euravia, the US and the UK.
Illustrative financial statements 2008: Funds

Illustrative financial statements 2008: Funds (pdf, 878 KB) This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2008. IAS 32 (Amendment), ‘Financial instruments: Presentation’ and IAS 1 (Amendment), ‘Presentation of financial statements – Puttable financial instruments and obligations arising on liquidation’, has been early adopted. No other interpretations, standards and amendments were early adopted; however, Appendix VII includes segment reporting for a fund that is within the scope of IFRS 8 and has early adopted the standard.
Illustrative consolidated financial statements 2006: Investment property Illustrative consolidated financial statements 2006: Investment property (pdf, 529 KB) This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2006. It includes the disclosures required by IFRS 7 – Financial Instruments: Disclosures, and IAS 1 Amendment – Presentation of Financial Statements: Capital Disclosures, which were early adopted for the purpose of these illustrative financial statements. No other interpretations, standards and amendments were early adopted.
Illustrative consolidated financial statements 2006: Banks Illustrative consolidated financial statements 2006: Banks (pdf, 343 KB) This publication includes the disclosures required by IFRS as published in the IFRS stable platform and those standards and interpretations published since then that are applicable for financial years beginning on or after 1 January 2006. In addition, the Group early adopted IFRS 7, Financial instruments: Disclosures, and Amendment to IAS 1 – Capital disclosures.

You may order PwC IFRS Publications here.