IFRS publications

Our IFRS publications address the following commonly asked questions: Briefly, what are the requirements of IFRS? What does changing to IFRS involve? How does IFRS compare to other accounting frameworks? What do IFRS financial statements look like? Where can I get advice on applying and interpreting IFRS?

New IFRS publications

Practical guide to IFRS - Financial statement presentation: project update

Practical guide to IFRS - Insurance contracts

Pension and OPEB accounting: A study of the IASB's proposal

Executive guide to IFRS – Topic summaries 2010

Practical guide to IFRS - 02 - Revenue recognition: full speed ahead

Illustrative interim financial information 2010

A practical guide to IFRS 7 for investment managers and investment, private equity and real estate funds

IFRS student manual 2010

A practical guide to new IFRSs for 2010

Publications have been categorised into the following headings

• Illustrative financial statements and disclosure checklist
• IFRS practical guides
• IFRS newsletters
• IFRS for small and medium-sized entities
• Similarities and differences: Comparison of local GAAP and IFRS
• Industry IFRS publications
• IFRS surveys and market issues
• IFRS transition issues
• Corporate governance
• Other publications

Download catalogue of PwC's IFRS and corporate governance publications and tools 2009 (pdf 893.79 kb)

Illustrative financial statements and disclosure checklist

Illustrative financial statements for corporate entities, banks, insurance entities, investment property, investment funds and private equity; and PricewaterhouseCoopers' IFRS disclosure checklist.

• Illustrative interim financial information 2010
• Illustrative financial statements 2009 - Private equity (pdf 1.45mb)
• Illustrative IFRS consolidated financial statements 2009 - Insurance (pdf 2.07mb)
• Illustrative corporate consolidated financial statements for 2009 year ends
• Illustrative IFRS consolidated financial statements 2009 - Banks
• IFRS Illustrative financial statements 2009 - Investment funds
• Illustrative IFRS consolidated financial statements 2009 - Investment property (pdf 1.36mb)
• IFRS for SMEs - Illustrative consolidated financial statements 2010
• Preparing your first IFRS financial statements: Adopting IFRS
• Illustrative interim financial information for existing preparers
• IFRS disclosure checklist

IFRS practical guides

• Practical guide to IFRS - 02 - Revenue recognition: full speed ahead
• A practical guide to IFRS 7 for investment managers and investment, private equity and real estate funds
• A practical guide to new IFRSs for 2010
• A practical guide to accounting for agricultural assets
• A practical guide to IFRS 8 for real estate entities
• A practical guide to IFRS 8 for investment funds
• IFRS 3 (revised): Impact on earnings
• Impairment: Questions and answers on impairment of non-financial assets in the current crisis
• Practical guide to capitalisation of borrowing costs
• Practical guide to new IFRSs for 2009
• Practical guide to segment reporting
• Practical guide to share-based payments

IFRS newsletters

• IFRS news
• World watch
• IFRS in brief

IFRS for small and medium-sized entities

• IFRS for SMEs: Pocket guide
• Similarities and differences - a comparison of IFRS for SMEs and 'full IFRS'
• IFRS for SMEs - Illustrative consolidated financial statements 2010

Similarities and differences: Comparisons of local GAAP and IFRS

This is a selection of the most recent comparison publications. Click the link for the full listing of the publications.

• Comparison of IFRS, Dutch GAAP and IFRS for SMEs
• Comparison of IFRS and Czech GAAP 2009
• Comparison of IFRS for SMEs and Irish GAAP (pdf 126kb)
• Comparison of IFRS, German GAAP and IFRS for SMEs (pdf 620kb)
• Comparison of IFRS and Luxembourg GAAP 2010
• Comparison of IFRS, US GAAP and JP GAAP 2009 (pdf 1.14mb)
• Comparison of IFRS, US GAAP and Indian GAAP 2009
• Comparison of IFRS, US GAAP and Mexican GAAP 2009 (pdf 272.06kb)
• Comparison of IFRS and Hong Kong IFRS 2008 (pdf 311.48kb)
• Comparison of IFRS, US GAAP and Italian GAAP 2008 (pdf 1.15mb)
• Comparison of IFRS and Korean GAAP 2008
• Comparison of IFRS and US GAAP 2009
• Comparison of IFRS and UK GAAP 2007

Industry IFRS publications

• A practical guide to IFRS 7 for investment managers and investment, private equity and real estate funds
• A practical guide to accounting for properties under construction
• A practical guide to accounting for agricultural assets
• A practical guide to IFRS 8 for real estate entities
• A practical guide to amended IAS 40 - Accounting for investment properties under construction  (pdf 334kb)
• A practical guide to IFRS 8 for investment funds
• Navigating the move to IFRS: Global insights for technology companies

IFRS surveys and market issues

• What investment professionals say about financial instrument reporting - June 2010
• Corporate reporting: Is it what investment professionals expect?
• Joining the dots - A summary of the narrative reporting practices of the FTSE 350
• Measuring assets and liabilities: Investment professionals' views: Survey
• Performance statement: Coming together to shape the future
• Presentation of income under IFRS: Survey
• Recasting the reporting model: How to simplify and enhance communications (pdf 1.4mb)
• The European investors' view: IFRS Survey

IFRS transition issues

• Mapping the change: IFRS implementation guide (for the US market) IFRS: The right move toward convergence - what IFRS will mean to US tax executives
• Preparing your first IFRS financial statements: Adopting IFRS (for the US market)
• 10 minutes on IFRS (October 2007, for the US market)
• 10 minutes on transitioning to IFRS (September 2008, for the US market)

Corporate governance

• Audit committees: Good practices for meeting market expectations
• The EU Transparency directive: Periodic reporting requirements

Other IFRS publications:

• Executive guide to IFRS – Topic summaries 2010
• IFRS student manual 2010
• Investor view 2: Investors call for improved net debt reconciliation
• Investor view 1: Investment community outlines what information they need from annual reports
• Financial instruments under IFRS: A guide through the maze
• IAS 39: Derecognition of financial assets in practice
• IAS 39: Achieving hedge accounting in practice
• IFRIC 13: Accounting for customer loyalty programmes
• IFRS 7: Ready or not
• IFRS for acquisitions (M&A): Pocket guide (English file) (pdf 1.3mb)
• IFRS manual of accounting: Global guide to International Financial Reporting Standards
• Manual of accounting - Financial instruments 2010
• IFRS pocket guide
• Impairment: Top 10 tips for impairment testing
• Segment reporting - An opportunity to explain the business
• Adopting IFRS - First-time adoption of IFRS (revised June 2004) (pdf 350kb)

Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office or by ordering online.