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
Illustrative IFRS consolidated financial statements 2011 - Insurance
Illustrative IFRS consolidated financial statements 2011 - Private equity
Year-end December 2011 accounting reminders
Illustrative IFRS financial statements 2011 - Investment funds
Illustrative IFRS consolidated financial statements 2011 - Investment property
Publications have been categorised into the following headings
- Illustrative financial statements and disclosure checklist
- IFRS practical guides
- Year-end accounting reminders - IFRS
- IFRS newsletters
- IFRS for small and medium-sized entities
- Similarities and differences: Comparison of local GAAP and IFRS
- Industry IFRS publications
- 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 IFRS corporate consolidated financial statements 2011
- Illustrative IFRS consolidated financial statements 2009 - Banks
- Illustrative IFRS consolidated finanical statements 2011 - Insurance
- Illustrative IFRS financial statements 2011 - Investment funds
- Illustrative IFRS consolidated financial statements 2011 - Investment property
- Illustrative IFRS consolidated financial statements 2011 - Private equity
- Illustrative interim financial information 2011
- IFRS disclosure checklis 2011
- IFRS for SMEs - Illustrative consolidated financial statements 2010
IFRS practical guides
- A practical guide to financial reporting considerations arising from current market conditions in Europe
- A practical guide to IFRS - Revenue from contracts with customers
- A practical guide to fair value measurement - unifying the concept of ‘fair value’
- A practical guide to fair value measurement - implications of IFRS 13 for the real estate industry
- Practical guide to consolidated financial statements – redefining control
- Practical guide to joint arrangements
- A practical guide to new IFRSs for 2011
- A practical guide to accounting for property under the cost model
- A practical guide to IFRS - Financial statement presentation: project update
- A practical guide to IFRS - Insurance contracts
- 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 IFRS 8 for investment funds
- Impairment: Questions and answers on impairment of non-financial assets in the current crisis
- A practical guide to capitalisation of borrowing costs
- A practical guide to new IFRSs for 2009
- A practical guide to segment reporting
Year-end accounting reminders - IFRS
These publications relate to reporting requirements for entities whose financial years end on one of the below dates. They highlight the topical issues to consider; the new standards and interpretations that the entity must apply for the first time in that financial year; and the new IFRS standards and IFRICs that (as at the publications' dates) are published but effective at later dates, and whose impact may therefore need to be disclosed by IFRS reporters.
- Year-end December 2011 accounting reminders
- Year-end September 2011 accounting reminders
- Year-end June 2011 accounting reminders
- Year-end March 2011 accounting reminders
- Year-end December 2010 accounting reminders
IFRS newsletters
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.
Industry IFRS publications
- A practical guide to IFRS - Insurance contracts
- A practical guide to IFRS 7 for investment managers and investment, private equity and real estate funds
- A practical guide to amended IAS 40 - Accounting for investment properties under construction
- A practical guide to IFRS 8 for investment funds
Other IFRS publications:
- IFRS student manual 2010
- Financial instruments under IFRS: A guide through the maze
- IFRIC 13: Accounting for customer loyalty programmes
- IFRS for acquisitions (M&A): Pocket guide (English pdf file, 1.3mb)
- IFRS manual of accounting: Global guide to International Financial Reporting Standards
- IFRS pocket guide 2011
- Impairment: Top 10 tips for impairment testing
