This paper explores the main consequences of IFRS on the manner in which retail & consumer companies report their performance. These new standards represent more than a change in accounting principles; they affect the manner in which companies operate and are perceived by the market. This publication analyses the main challenges that emerge for retail & consumer and sets out ten key industry-specific IFRS transition issues that retail and consumer sector board members need to be aware of.
The purpose of the PricewaterhouseCoopers white paper is to provide an issue specific, sector-based reference tool for the particular use of board members involved in the retail and consumer sector.
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