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 financial statements 2009 - Private equity

Illustrative IFRS consolidated financial statements 2009 - Insurance

Illustrative IFRS consolidated financial statements 2009 - Investment property

Illustrative IFRS consolidated financial statements 2009 - Banks

PwC publishes IFRS disclosure checklist 2009

Publications have been categorised into the following headings

• Illustrative financial statements and disclosure checklist
• IFRS practical guides
• 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 corporate consolidated financial statements for 2009 year ends
• Illustrative IFRS consolidated financial statements 2009 - Banks
• Illustrative IFRS consolidated finanical statements 2009 - Insurance
• Illustrative IFRS financial statements 2009 - Investment funds
• Illustrative IFRS consolidated financial statements 2009 - Investment property
• Illustrative IFRS financial statements 2009 - Private equity
• Illustrative interim financial information for existing preparers
• IFRS disclosure checklist
• IFRS for SMEs - Illustrative consolidated financial statements 2010

IFRS practical guides

• A practical guide to IFRS 8 for investment funds
• Impairment: Questions and answers on impairment of non-financial assets in the current crisis
• Practical guide to capitalisation of borrowing costs
• Practical guide to new IFRSs for 2009
• Practical guide to segment reporting

IFRS newsletters

• IFRS news
• World watch
• IFRS in brief

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.

• Comparison of IFRS and US GAAP 2009
• Comparison of IFRS and UK GAAP 2007

Industry IFRS publications

• 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:

• 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
• Impairment: Top 10 tips for impairment testing