IFRS Reporting publications

Similarities and differences: A comparison of ‘full IFRS’ and IFRS for SMEs.

  

IFRS for small and medium-sized entities: Pocket guide 2009

  

A look ahead to income tax accounting under IFRS?


IFRS illustrative financial statements

September 2009

Similarities and differences: A comparison of ‘full IFRS’ and IFRS for SMEs

August 2009

IFRS for small and medium-sized entities: Pocket guide 2009

August 2009

IFRS news
IFRS News is PricewaterhouseCoopers' monthly newsletter highlighting developments at the International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC). We provide practical guidance on how new standards or changes to existing IFRS/IFRIC will affect your company.

June 2009

The IFRS manual of accounting
The IFRS Manual of accounting – 2009 is the global guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB).

February 2009

A practical guide to new IFRSs for 2009
This publication is a practical guide to the new IFRS standards and interpretations that come into effect in 2009. There has been little change to the body of IFRSs since European listed groups were required to apply the standards in 2005. This has been to allow for a period of ‘bedding down’. Now this is over, the Board has issued a number of significant changes to take effect in 2009.

December 2008

A practical guide to capitalisation of borrowing costs
The IASB amended IAS 23, ‘Borrowing costs’, in March 2007 to converge with US GAAP. The broad principles of IAS 23 (Revised) are the same as those in FAS 34, ‘Capitalisation of interest cost’, although the details differ. This publication provides guidance about how to apply the revised standard.

November 2008

Segment reporting: An opportunity to explain the business
IFRS 8 is the new international accounting standard that requires companies to give disclosures about their ‘operating segments’.

November 2008

IFRS and US GAAP: Similarities and differences*
The conversion from US GAAP to IFRS brings a long list of technical accounting changes. This volume is designed to provide a broad understanding of the major differences between the accounting methods and to identify the impact those changes could have on individual companies.

September 2008

IFRS: Illustrative financial statements
This publication provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2008.

September 2008

IFRS pocket guide
Our IFRS Pocket guide 2008 is just that! It provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to March 2008. It is intended to be used as an 'at-a-glance' guide. It does not address most disclosure requirements.

May 2008

IFRS 3 (Revised): Impact on earnings
The publication provides background to IFRS 3R, the impact, including on the financial statements and on business processes, questions and answers, and summary differences with US GAAP.

January 2008

Determining the fair value of financial instruments under IFRS in current market conditions
This paper aims to enhance awareness of the requirements of International Financial Reporting Standards (IFRS) in relation to the determination of fair values of financial assets and liabilities and related disclosures in the context of current market conditions.

December 2007

Get set for IFRS Insurance Phase II
IFRS Phase II proposes to replace any old-fashioned, often excessively prudent approaches and move towards a more current and market consistent basis that applies to all types of insurance contracts.

August 2007

IFRS 7: Ready or not?
PricewaterhouseCoopers' guidance on key elements of IFRS 7, Financial instruments: Disclosures, to help companies understand the standard's impact, who the standard applies to and how urgently it needs to be tackled. The guidance includes high-level, frequently asked questions and key disclosure requirements.

March 2007

Presentation of income under IFRS
PricewaterhouseCoopers has examined the use of non-GAAP measures in 2,800 financial statements across Europe and found that their use in the International Financial Reporting Standards (IFRS) environment is widespread, even on the face of the income statement. 96% of companies report operating profit or earnings before interest and tax (EBIT) on the face of their IFRS income statement, 26% report profit excluding non-recurring items and 10% report earnings before interest, tax, depreciation and amortisation (EBITDA) and similar measures.

March 2007

Financial instruments under IFRS
This publication provides a summary of revised IAS 32 Financial Instruments: Presentation, and revised IAS 39 Financial Instruments: Recognition and Measurement, issued by the International Accounting Standards Board in December 2003. It has been updated (in September 2006) to include the requirements of IFRS 7 Financial Instruments: Disclosures, issued by the IASB in August 2005 and other amendments made to the revised standards.

September 2006

IFRS for SMEs (proposals): Pocket book 2007
IFRS for SMEs (proposals): Pocket guide 2007 provides a summary of the recognition and measurement requirements in the proposed 'IFRS for Small and Medium-Sized Entities' published by the International Accounting Standards Board in February 2007.

June 2006

IFRS survey: The European investors' view
Investors say that IFRS is having a real impact on the way that they perceive companies’ value and consequently on their investment decisions. An overwhelming majority (79%) see the change to IFRS as a significant one.

January 2005

IFRS for SMEs: Is it relevant for your business?
This publication provides owners of small and medium-sized entities (SMEs) with an understanding of recent developments in financial reporting for unlisted entities. It outlines the reasons why some unlisted SMEs have already made the change to International Financial Reporting Standards (IFRS) and illustrates what might be involved in a conversion process.

August 2005