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 find our guidance on IFRS, corporate governance, audit and professional responsibility. Download our publications, checklists and surveys, and read our regular newsletters for the firm's thought leadership and the latest news and discussion in these areas.
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What's new
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.
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English version pdf (1.29mb)
IFRS News: June 2008
The June edition features: Amendments to IFRS 1 and IAS 27; IFRS guidance for oil, gas and utlities companies, IASB consultation documents on the conceptual framework; and a country profile on Chile. The supplement covers the IASB's improvements to IFRS 2008.
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.
Illustrative interim financial information for existing IFRS preparers
This practical guide to applying IAS 34, Interim Financial Reporting, reflects standards issued up to 31 March 2008. It provides an illustrative set of condensed interim financial information prepared in accordance with IAS 34 for a fictional manufacturing and retail group. It also contains a disclosure checklist and an overview of IAS 34.
What's new at the IASB:
