Manual of accounting - IFRS 2014

Manual of accounting - IFRS 2013The comprehensive global guide to International Financial Reporting Standards

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PwC’s ‘Manual of accounting – IFRS’ is a comprehensive practical guide to IFRS. It contains straightforward explanations on how to prepare financial statements in accordance with the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual includes hundreds of practical worked examples and extracts from company reports that illustrate how even the most complex calculations and disclosures should be made. Written by PwC’s Global Accounting Consulting Services team, the Manual is full of insights based on PwC’s IFRS experience around the world.

Key changes from the previous edition

  • Updated guidance on:
    • IASB’s annual improvements 2011 effective 1 January 2013.
    • Standards, amendments and interpretations effective 1 January 2013 including IFRS 7, IAS 19 (revised), IAS 27 (revised), IAS 28 (revised), IFRS 10, 11, 12, 13 and IFRIC 20; and amendments to IAS 1, IFRS 1, 10, 11, 12.
  • New chapters on investment entities and separate financial statements.
  • New and updated illustrative examples.

Full chapter listing

01 - Introduction, accounting principles and applicability of IFRS (Conceptual framework)
02 - First-time adoption of IFRS (IFRS 1)
03 - Accounting policies, accounting estimates and errors (IAS 8)
04 - Presentation of financial statements (IAS 1)
05 - Fair value (IFRS 13)
06 - Financial instruments (IAS 32, IAS 39, IFRS 7, IFRS 9)
07 - Foreign currencies (IAS 21)
08 - Insurance contracts (IFRS 4)
09 - Revenue and construction contracts (IAS 18)
10 - Segment reporting (IFRS 8)
11 - Employee benefits (IAS 19)
12 - Share-based payment (IFRS 2)
13 - Taxation (IAS 12)
14 - Earnings per share (IAS 33)
15 - Intangible assets (IAS 38)
16 - Property, plant and equipment (IAS 16)
17 - Investment property (IAS 40)
18 - Impairment of assets (IAS 36)
19 - Lease accounting (IAS 17)
20 - Inventories (IAS 2)
21 - Provisions, contingent liabilities and contingent assets (IAS 37)
22 - Events after the reporting period and financial commitments (IAS 10)
23 - Share capital and reserves (IAS 1, IAS 32, IAS 39)
24 - Consolidated and separate financial statements (IAS 27)
24A - Consolidated financial statements (IFRS 10, IAS 27 revised)
24.1 - Investment entities
24.2 - Separate financial statements
25 - Business combinations (IFRS 3)
26 - Disposal of subsidiaries, businesses and non-current assets (IFRS 5, IAS 27)
27 - Equity accounting (IAS 28)
27A - Equity accounting (IAS 28 revised)
28 - Joint ventures (IAS 31)
28A - Joint arrangements (IFRS 11)
29 - Related party disclosures (IAS 24)
30 - Statement of cash flows (IAS 7)
31 - Hyper-inflation (IAS 29)
32 - Agriculture (IAS 41)
33 - Service concession arrangements (IFRIC 12)
35 - Management commentary

The 2014 set includes:

The Manual will be of particular interest to finance directors, chief accountants and others involved in preparing company financial statements under IFRS. Users of IFRS statements such as analysts, academics and students will find it provides an invaluable and comprehensive guide to IFRS.

Pricing and order details

The set is priced at £120 plus postage and packaging (p&p) and is published by Bloomsbury Professional. Click on the link to order hard copies online. The Manuals are available electronically on Inform.

Discount for PwC audit clients and alumni

PwC audit clients and alumni are entitled to purchase the three volume set at the discounted rate of just £60 plus p&p. To place your order, please either;

  • call +44 (0) 207 213 4030 or email PwCInform.Sysadmin@uk.pwc.com with your name, company name, telephone number, invoice/delivery address, PwC contact, and the quantity you wish to order; or
  • contact your engagement team.