IFRS pocket guide 2011
Our 'IFRS pocket guide 2011' provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2011. This quick-reference guide is intended for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts.
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.
Contents
The information in this guide is arranged in six sections:
- Accounting principles
- Income statement and related notes.
- Balance sheet and related notes.
- Consolidated and separate financial statements.
- Other subjects.
- Industry-specific topics.
More detailed guidance and information on these topics can be found in the IFRS manual of accounting and other PwC IFRS publications.
Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office, or by ordering online.
