Ireland
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Audit publications
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World watch: Issue 1 2009 |
IFRS for small and medium-sized entities: Pocket guide 2009 |
IFRS for Small and Medium-sized Entities (SME):The future for Irish GAAP? |
| Publications | |
Economic views |
 November 2009 |
Doing business and investing in Ireland Ireland is one of the most favoured locations for investment in Europe, with over 1,000 companies from all over the world having chosen Ireland as their base to do business. However, despite the recent economic downturn, Ireland is still an attractive place to do business. This publication was produced in Ireland by a team of PricewaterhouseCoopers’ inward investment specialists. It draws on their extensive knowledge and experience of the critical issues faced by first time investors in Ireland including, laws, taxes, regulations and the business environment. |
 July 2009 |
A look ahead to income tax accounting under IFRS |
 July 2009 |
IFRS for Small and Medium-sized Entities (SME):The future for Irish GAAP? |
 June 2009 |
| Articles | |
IFRS for SMEs: Is this the end for Irish/UK GAAP with Irene O’Keeffe and Fiona Hackett (First published in Accountancy Ireland) |
 October 2009 |
World watch: Issue 1 2009 (For non-executive directors on Audit Committees) |
 October 2009 |
2009 Global Annual Review In this Global Annual Review we look at issues that impact our clients and our people around the world, and we examine our performance, our key network policies and standards, and our work in the global community during FY 2009. |
 October 2009 |
IFRS illustrative financial statements |
 September 2009 |
World watch: Issue 1 2009 |
 August 2009 |
Similarities and differences: A comparison of ‘full IFRS’ and IFRS for SMEs |
 August 2009 |
IFRS for small and medium-sized entities: Pocket guide 2009 |
 August 2009 |
IFRS news IFRS News is PricewaterhouseCoopers' monthly newsletter highlighting developments at the International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC). We provide practical guidance on how new standards or changes to existing IFRS/IFRIC will affect your company. |
 June 2009 |
The IFRS manual of accounting The IFRS Manual of accounting – 2009 is the global guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB). |
 February 2009 |
12th Annual Global CEO Survey: Redefining success CEOs around the world are retrenching, indeed many claim to be entering ‘survival mode.’ Our 12th Annual Global CEO survey shows how the financial crisis shattered short-term confidence. The percentage of CEOs who were ‘very confident’ about their one-year revenue growth prospects dropped to 21%, the lowest level in six years. Uncertainty about the future is still running high and confidence no doubt continued to deteriorate after we completed the survey in early December. |
 January 2009 |
A practical guide to new IFRSs for 2009 This publication is a practical guide to the new IFRS standards and interpretations that come into effect in 2009. There has been little change to the body of IFRSs since European listed groups were required to apply the standards in 2005. This has been to allow for a period of ‘bedding down’. Now this is over, the Board has issued a number of significant changes to take effect in 2009. |
 December 2008 |
A practical guide to capitalisation of borrowing costs The IASB amended IAS 23, ‘Borrowing costs’, in March 2007 to converge with US GAAP. The broad principles of IAS 23 (Revised) are the same as those in FAS 34, ‘Capitalisation of interest cost’, although the details differ. This publication provides guidance about how to apply the revised standard. |
 November 2008 |
A practical guide to share-based payments |
 November 2008 |
Segment reporting: An opportunity to explain the business IFRS 8 is the new international accounting standard that requires companies to give disclosures about their ‘operating segments’. |
 November 2008 |
PwC Global Annual Review 2008 In the 2008 Global Annual Review we look at issues that impact our clients around the world, and we examine our performance, our key network policies and standards, and our work in the global community during FY 2008. |
 October 2008 |
IFRS and US GAAP: Similarities and differences* The conversion from US GAAP to IFRS brings a long list of technical accounting changes. This volume is designed to provide a broad understanding of the major differences between the accounting methods and to identify the impact those changes could have on individual companies. |
 September 2008 |
A practical guide to segment reporting |
 September 2008 |
IFRS: Illustrative financial statements This publication 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 2008. |
 September 2008 |
IFRS pocket guide Our IFRS Pocket guide 2008 is just that! It provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to March 2008. It is intended to be used as an 'at-a-glance' guide. It does not address most disclosure requirements. |
 May 2008 |
M&A insights 2008: Media sector In the report, we analyse the trends driving M&A activity in the European media sector and look ahead to 2008 and beyond. Forecasts for 2008 media M&A activity was strong in the first half of 2007 although the impact of the ‘credit crunch’ began to be felt in the latter part of the year. |
 February 2008 |
IFRS 3 (Revised): Impact on earnings The publication provides background to IFRS 3R, the impact, including on the financial statements and on business processes, questions and answers, and summary differences with US GAAP. |
 January 2008 |
Determining the fair value of financial instruments under IFRS in current market conditions This paper aims to enhance awareness of the requirements of International Financial Reporting Standards (IFRS) in relation to the determination of fair values of financial assets and liabilities and related disclosures in the context of current market conditions. |
 December 2007 |
Performance statement: Coming together to shape the future PricewaterhouseCoopers' survey of the views of investment professionals and corporate management on the critical building blocks of information required to assess performance. |
 December 2007 |
Corporate reporting: Is it what professionals expect? In an on-going effort to understand the views of investors and analysts about financial reporting issues, the global PricewaterhouseCoopers team interviewed over 250 investment professionals about the adequacy of the corporate reporting model. |
 November 2007 |
Guide to key performance indicators Our latest edition of our guide to KPIs is a practical publication that has been developed in to provide answers to the questions highlighted above and demonstrate what good reporting of KPIs looks like with a collection of best practice examples, drawn from companies worldwide. |
 September 2007 |
Get set for IFRS Insurance Phase II IFRS Phase II proposes to replace any old-fashioned, often excessively prudent approaches and move towards a more current and market consistent basis that applies to all types of insurance contracts. |
 August 2007 |
Narrative reporting: Give yourself a head start This publication provides companies with everything they need to consider in addressing the increasing demand for narrative and contextual information from evolving regulations, guidance and best practice. |
 June 2007 |
The transparency directive: Periodic reporting requirements The Financial Services Authority's (FSA) new rules implementing the Transparency Directive (TD) apply for accounting periods beginning on or after 20 January 2007. Our objective with this publication is to provide additional guidance for entities required to implement the new DTR rules, focusing on the periodic reporting requirements of the DTR. |
 May 2007 |
Corporate reporting: A time for reflection This survey of the Fortune 500 companies sets out to understand what is communicated by the narrative elements of the corporate reports of major global companies. |
 April 2007 |
IFRS 7: Ready or not? PricewaterhouseCoopers' guidance on key elements of IFRS 7, Financial instruments: Disclosures, to help companies understand the standard's impact, who the standard applies to and how urgently it needs to be tackled. The guidance includes high-level, frequently asked questions and key disclosure requirements. |
 March 2007 |
Presentation of income under IFRS PricewaterhouseCoopers has examined the use of non-GAAP measures in 2,800 financial statements across Europe and found that their use in the International Financial Reporting Standards (IFRS) environment is widespread, even on the face of the income statement. 96% of companies report operating profit or earnings before interest and tax (EBIT) on the face of their IFRS income statement, 26% report profit excluding non-recurring items and 10% report earnings before interest, tax, depreciation and amortisation (EBITDA) and similar measures. |
 March 2007 |
Non-executive directors guidebook This booklet provides a useful source of guidance and reference to directors in companies and organisations in all sectors of our in economy in Ireland. |
 October 2006 |
Financial instruments under IFRS This publication provides a summary of revised IAS 32 Financial Instruments: Presentation, and revised IAS 39 Financial Instruments: Recognition and Measurement, issued by the International Accounting Standards Board in December 2003. It has been updated (in September 2006) to include the requirements of IFRS 7 Financial Instruments: Disclosures, issued by the IASB in August 2005 and other amendments made to the revised standards. |
 September 2006 |
IFRS for SMEs (proposals): Pocket book 2007 IFRS for SMEs (proposals): Pocket guide 2007 provides a summary of the recognition and measurement requirements in the proposed 'IFRS for Small and Medium-Sized Entities' published by the International Accounting Standards Board in February 2007. |
 June 2006 |
IFRS survey: The European investors' view Investors say that IFRS is having a real impact on the way that they perceive companies’ value and consequently on their investment decisions. An overwhelming majority (79%) see the change to IFRS as a significant one. |
 January 2005 |
IFRS for SMEs: Is it relevant for your business? This publication provides owners of small and medium-sized entities (SMEs) with an understanding of recent developments in financial reporting for unlisted entities. It outlines the reasons why some unlisted SMEs have already made the change to International Financial Reporting Standards (IFRS) and illustrates what might be involved in a conversion process. |
 August 2005 |
Audit committees* |
 August 2003 |
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