IFRS in brief archive

IFRS in brief, PwCs' fortnightly financial reporting newsletter will focus on two topical accounting issues. Issues that have a significant potential impact on entities’ profit and loss statements, balance sheets, disclosure obligations, and communication with their stakeholders will be covered.

Download 2008 publications

• Accounting for emissions trading - 14 Aug [PDF 35 KB]
  
  
• Changes to accounting for business combinations - 23 May [PDF 34 KB]
  
  
• Changes to accounting for revenue from real estate under construction - 31 Jul [PDF 34 KB]
  
  
• Greater risk of impairment and customer contributions - 24 Apr [PDF 48 KB]
  
  
• More work to do for entities selling assets - 8 May [PDF 40 KB]
  
  
• The AASB’s Annual Improvements Project - 5 Jun [PDF 42 KB]
  
  
• The new rules for acquisitions and disposals, and why some entities should consider early adopting the rules - 19 Jul [PDF 37 KB]
  
  
• The new rules for hedge accounting and accounting for recharge arrangements in share based remuneration schemes - 3 Jul [PDF 37 KB]
  
  
• Time to focus on asset impairment disclosures - 17 Jul [PDF 37 KB]