Industry IFRS: Featured publications

The publications featured below are a selection of recent PricewaterhouseCoopers (PwC) IFRS brochures with an industry-specific focus.

  IFRS Illustrative financial statements – Investment funds 2009
This 68 page publication includes financial statements of a fictional open-ended investment fund have been updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations for financial years beginning on or after 1 January 2009. The company is an existing preparer of IFRS financial statements.

 A practical guide to amended IAS 40 - Accounting for investment properties under construction
This 12-page guidance in question and answer format, looks at the scope and transition requirements, measurement provisions, recognition of fair value gains and losses, impairment of investment properties and provisions for onerous contracts, disclosure and other issues. It is available in PDF format only.

A practical guide to IFRS 8 for investment funds
This 14-page Q&A guidance addresses the issues arising for investment funds applying IFRS 8, 'Operating segments'

A practical guide for investment funds to IAS 32 amendments
This publication addresses the questions that are arising in applying the amendment IAS 32 and IAS 1, 'Puttable financial instruments and obligations arising in liquidation'.

Navigating the move to IFRS: Global insights for technology companies
This publication aims to help US technology companies think strategically about the financial and non-financial aspects of an IFRS conversion.

Similarities and differences: A comparison of US GAAP and IFRS for investment companies
A guide to the key similarities and differences between IFRS and US GAAP as they are applicable specifically to investment companies.

IFRS/US GAAP: Issues and solutions for the retail and consumer goods industries: IFRS / US GAAP
This publication offers an extensive set of accounting solutions to help you understand the key issues and concerns behind this ongoing shift to IFRS. The report also provides a US GAAP perspective.

PricewaterhouseCoopers publishes a range of other industry-specific IFRS publications. See the list below.