Our IFRS pocket guide 2009 is just that! It 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.
Contents
- Accounting rules and principles
- Income statement and related notes
- Balance sheet and related notes
- Consolidated and separate financial statements
- Other subjects
- Industry-specific topics
More detailed guidance and information on these topics can be found in the IFRS manual of accounting and other PwC IFRS publications.
