Manual of accounting - IFRS 2015

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 guidance on financial instruments. 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 standards, amendments and interpretations effective 1 January 2014, including IFRIC 21 and amendments to IAS 32, IAS 36 and IAS 39.
  • New chapter on hedging under IFRS 9.

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 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 revised)
28 - 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)
34 - Management commentary

The 2015 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 can be ordered from www.ifrspublicationsonline.com.

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 inform.support.uk@uk.pwc.com with your name, company name, telephone number, invoice/delivery address, PwC contact, publication title and the quantity you wish to order; or
  • contact your engagement team.