The world of financial reporting has seen unprecedented change in recent years. All entities listed in the EU, and a growing number of other countries, are now issuing financial statements under International Financial Reporting Standards (IFRS). Yet more countries are preparing to make the change to IFRS. PricewaterhouseCoopers has the tools to help with the adoption and application of IFRSs.
Use these pages to findour guidanceon IFRS, corporate governance, audit and professional responsibility. Download our publications, checklists and surveys, and read our regular newsletters forthe firm's thought leadership and the latest news and discussion in these areas.
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What's new
IFRS and US GAAP: Similarities and differences
This new edition (September 2008) has been completely redesigned for the US market. It puts into context how the conversion to IFRS has ramifications far beyond the accounting department; provides insight on the impact of key differences between IFRS and US GAAP; and encourages early consideration of what IFRS means to US organisations.
IFRS News: July/August 2008
The July/August edition features: New IFRIC guidance on real estate sales; practical implications of recent changes to hedge accounting; Q&A guidance on IAS 23; beginners' guide to collateralised debt obligations; latest developments for pharma and life sciences companies. The Q&A supplement covers IAS 23R Borrowing Costs.
IFRS for acquisitions (M&A): Pocket guide
A practical guide for dealmakers and preparers. This pocket guide sets out the potential impacts of the new standards and insights with regard to acquisition and disposal strategies; due diligence work and contractual clauses; the use of expert valuations; and the presentation of financial performance and financial communication. Download English version pdf (1.29mb)
World watch, issue 2 2008 - governance and reporting magazine
Gain insight from the latest international news and views on financial and broader reporting, governance and assurance. Highlights include: Stability forum calls for credit crunch action; Regulator says let's get on with 'principles-based standards'; How to get to grips with non-GAAP measures; Sound governance linked to performance.
