Practical guides to IFRS
PwC's 'Practical guides to IFRS' series updates you on the guidance in recently released discussion papers, exposure drafts and final standards from the IASB.
The 'Practical guides to IFRS' expand on the summary guidance in the 'Straight Away' communications released in response to particular IASB projects. 'Straight aways' are issued shortly after an IFRS 'trigger event'; the 'practical guides' follow one to two months later and provide more detail of the business implications. Register to be notified of new 'Straight aways', 'Practical guides to IFRS' and other IFRS updates, twice a month.
The topics covered in the 'Practical guides to IFRS' are:
- Financial reporting considerations arising from current market conditions in Europe
- Accounting for derivative instruments
- Revenue from contracts with customers (re-exposure)
- Practical guide to fair value measurement: real estate industry
- Fair value measurement - unifying the concept of 'fair value'
- Practical guide to joint arrangements: real estate and construction industry supplement
- Practical guide to joint arrangements: oil & gas supplement
- Amendments to IAS 19, 'Employee benefits'
- Practical guide to joint arrangements: telecoms supplement
- Consolidated financial statements - redefining control
- Joint arrangements: a new approach to an age-old business issue
- What do the revenue ED proposals mean to the Oil & Gas industry?
- Business combinations - determining what a business is under IFRS 3 (2008)
- Update on recent revenue discussions at the IASB and FASB - April 2011
- Practical guide on 'Accounting implications of natural disasters'
- Update on recent revenue discussions at the IASB and FASB - March 2011
- Leasing proposals: the results are in
- Revenue from contracts with customers – the response are in
- Practical guide on financial instrument accounting: IFRS 9
- Deferred tax on certain assets at fair value: proposed amendment to IAS 12
- Practical guide to leasing: overhauling lease accounting
- Financial statement presentation: project update
- Insurance contracts: fundamental accounting changes proposed
- Revenue recognition: full speed ahead
- Accounting for financial liabilities unchanged except for those at fair value through profit or loss
- A practical guide to new IFRSs for 2011
- A practical guide to new IFRSs for 2010
- A practical guide to IFRS 7 for investment managers and investment, private equity and real estate funds
- 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
- Practical guide to capitalisation of borrowing costs
- Practical guide to segment reporting
- Practical guide to share-based payments - 2011 update
