IFRS Publications

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PwC 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 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).

 

All PwC IFRS Publications see on PwC Global web site.


 

Practical Aids and IFRS Checklist:


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.
 
Practical guide to new IFRSs for 2010 Illustrative corporate consolidated financial statements 2010 (pdf 1,32 MB) - financial statements of a fictional company 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 2010. The entity is an existing preparer of IFRS financial statements. There are appendices with an illustrative example of financial statements for a first-time adopter, and under IFRS 9, 'Financial instruments'

 
IFRS disclosure checklist 2010 (pdf 1241 kB)
The IFRS disclosure checklist has been updated to take into account standards and interpretations effective for financial years beginning on or after December 2010.

 
Practical guide to new IFRSs for 2010 Practical guide to new IFRSs for 2010 (pdf 745 kB) This 48-page guide provides a high-level outline of the key requirements of new IFRS standards and interpretations that come into effect in 2010, in question and answer format.



 
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 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 2010 (pdf 448 kB) provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2010. 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 consolidated financial statements 2006: Banks Illustrative consolidated financial statements 2009: Banks (pdf 1,1 MB)
This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional banking entity (ABC Banking Group).



 
Illustrative consolidated financial statements 2006: Investment property Illustrative consolidated financial statements 2009: Investment property
(pdf 1,36 MB) This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional investment property group (IP Group). The Group prepares its consolidated financial statements in accordance with IFRS as issued by the IASB (that is, it does not prepare the consolidated financial statements in accordance with IFRS as adopted by the European Union).

 
Illustrative IFRS consolidated financial statements 2009 - Insurance
(pdf 2,07 MB) This publication provides an illustrative set of consolidated financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for Asfalia Insurance Group, a fictional multinational insurance group that conducts business in Euravia, the US and the UK.

 
Illustrative IFRS financial statements 2009 - investment funds Illustrative IFRS financial statements 2009 - investment funds (pdf 1,08 MB) This publication is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2009. IAS 1 (revised), ‘Presentation of financial statements’, IAS 32 (amendment), ‘Financial instruments: Presentation’, and IAS 1 (amendment), ‘Presentation of financial statements – Puttable financial instruments and obligations arising on liquidation’, and IFRS 7 (amendment) ‘Financial instruments: Disclosures’, are effective for annual periods beginning on or after 1 January 2009 and have been adopted by the Fund. IFRS 8, ‘Operating segments’, is also effective for annual periods beginning on or after 1 January 2009; however, it is not considered relevant, as the Fund is outside the scope. Appendix VII and VIII of this publication include segment reporting for a fund that is within the scope of IFRS 8. No interpretations, standards or amendments were early adopted.

 
Illustrative financial statements 2009 - Private equity Illustrative financial statements 2009 - Private equity (pdf 1,45MB)
This publication provides an illustrative set of financial statements, prepared in accordance with International Financial Reporting Standards (IFRS), for a fictional private equity limited partnership (‘ABC Private Equity LP’ or ‘the Partnership’).

 

You may order PwC IFRS Publications here.