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- 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.
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- 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.
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- 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.
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- 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.
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- 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. Detailed guidance on disclosure requirements can be found in the IFRS Disclosure checklist.
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- 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.
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- 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.
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- Financial reporting in a hyerinflation economy - Understanding IAS 29
This publication provides an overview of the concepts of the standard, descriptions of the necessary procedures and a detailed illustrative example. It has been updated as of December 2005 to reflect the changes that have arisen as a result of the release of IFRIC 7 and other changes to IFRS.
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- 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....
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- IAS 39: Achieving hedge accounting in practice
Hedge accounting is regarded as one of the most complex aspects of IAS 39. This publication answers the questions that we are asked most often by companies applying the standard, and illustrates how to achieve hedge accounting for a range of hedging strategies commonly used in practice.
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- 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.
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- 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.
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- IFRS News
IFRS News is PricewaterhouseCoopers' monthly newsletter highlighting current developments at the International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC).
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- IFRS : Illustrative financial statements
The 'illustrative' series provides a realistic set of financial statements for different industry groups ranging including corporate entities, banking, insurance and investment management companies.
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- 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.
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- Share-based payment: A practical guide to IFRS 2
Share-based payment: A practical guide to IFRS 2 assesses the far-reaching impact of the new standard, looking at the requirements and providing a practical, step-by-step illustration of how to account for various types of share-based payment transactions, including illustrative disclosures.
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- 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...
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