Stock option award under IFRS: An analysis of the potential impact
PwC has developed this publication to assist you in understanding the impact of IFRS on existing and new share-based payment plans. The consequences of a move to IFRS will be important as the move may affect cash taxes and will certainly significantly impact financial reporting, systems and processes.
One global flavor: How leading companies are getting ready for IFRS It is not an overstatement to say that a financial reporting revolution is now under way. Increasingly, International Financial Reporting Standards (IFRS) is how most of the world talks to investors and other stakeholders about corporate performance. Anticipating that the US will soon join the rest of the world by allowing or mandating a move to IFRS, PwC offers this publication to explain IFRS and provides guidance on how to move to IFRS.
10Minutes on IFRS IFRS, the framework used by most of the world today, has growing support in the US. So much so, in fact, that within a few years the SEC may designate a date for mandatory adoption of IFRS by all US public companies. When IFRS conversion comes, it will be beneficial for a number of reasons. The question is, will your company benefit early from this change or scramble to meet the challenge?
Do you speak IFRS? Why the new accounting language matters for private equity investors
IFRS is rapidly becoming the world's global financial reporting language with China and Canada recently announcing their intent to adopt these standards. With a substantial portion of the world committed to using IFRS, US private equity funds that operate globally can no longer afford to ignore its impact. Differences between IFRS and US GAAP treatments will affect deal structuring, due diligence and post-acquisitions analysis.
Got control? Really, what did you expect
The tension between management's desire to present financial results in their most positive light, and investor and regulator demands for more transparency didn't begin with Enron. But after Enron's demise, regulators took a hard look at rules previously used to determine who controls (and should consolidate) an entity. Our purpose here is to highlight key differences in US GAAP and IFRS consolidation rules, and how recent changes to both can affect your deals.
IFRS: The right move toward convergence: What IFRS will mean to US tax executives
This paper can assist you in understanding the related tax considerations and discussing IFRS with other functional leaders within your company.
Keeping current on IFRS
This publication highlights the impact IFRS can have on transactions, financial reporting and operations, with important information for CFOs involved in cross-border deals or for those who have to report under IFRS.
Why CFOs need to know about IFRS
International Financial Reporting Standards (IFRS) are the accounting rules all public companies in the European Union must follow, with another 100 countries either implementing or considering them. So why should this concern a US company? This paper explores seven good reasons.
