PricewaterhouseCoopers has published numerous publications on a number of IFRS topics.
IFRS and Czech GAAP - Similarities and Differences
A point-by-point comparison between International Financial Reporting Standards (IFRS) and Czech Accounting Standards.
All PwC IFRS Publications see on PwC Global web site.
Practical Aids and IFRS Checklist:
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The Disclosure checklist (PDF file, 4.3mb) has been updated to outline the disclosures required by all standards and interpretations released by the IASB and IFRIC up to September 2007. It includes new sections on IFRS 8 and IAS 1 Revised. Significant changes made since the 2006 edition have been printed blue in the pdf.
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The Measurement checklist (PDF file, 3.07mb) is designed to assist entities in assessing the appropriateness of policies set out in their corporate accounting manuals. It outlines, by balance sheet component, the basis on which assets, liabilities and components of equity are measured. It has been updated to include the requirements of all IASB standards and interpretations issued up to and including September 2006.
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Illustrative corporate consolidated financial statements 2007 (PDF file, 6.1mb) provides a realistic set of financial statements for a corporate entity. Certain types of transaction (such as construction contracts and agriculture) have not been included as they are not relevant to the group's operations. The example disclosures for some of these additional items have been included in the appendices. Other disclosure items and transactions are included in other publications in the 'Illustrative' series.
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Illustrative consolidated financial statements 2006: Banks (PDF file, 797kb) 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.
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Illustrative consolidated financial statements 2006: Insurance (PDF file, 1.2mb)
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.
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Illustrative financial statements 2006: Funds (PDF file, 437kb) This publication is based on the requirements of IFRS standards and interpretations for financial years
beginning on or after 1 January 2006 and includes the disclosures required by IFRS 7, Financial Instruments: Disclosures, and IAS 1 Amendment – Presentation of Financial Statements: Capital Disclosures, which apply for annual periods beginning on or after 1 January 2007 and were early adopted for the purpose of these illustrative financial statements. No other interpretations, standards or amendments were early adopted.
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Illustrative consolidated financial statements 2006: Investment property (PDF file, 968kb) 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.
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You may order PwC IFRS Publications here.
