Quick guides

Practical guides

PwC' '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 1-2 months later and provide more detail of the business implications.

New IFRSs for 2013 (Accounting Buzz)
IFRS 12, 'Disclosure of interests in other entities' (Accounting Buzz)
IAS 19 (revised) significantly affects the reporting of employee benefits (Accounting Buzz)
Joint arrangements (Accounting Buzz)
Business combinations - determining what a business is under IFRS 3 (Accounting Buzz)
IFRIC 20 ‘Stripping Costs in the Production Phase of a Surface Mine’ (Accounting Buzz)
IFRSs 10 and 12 - Questions and answers (Accounting Buzz)

Straight-aways

PwC keeps you up to date with the latest developments from the IASB with our series 'Straight away'. This two-page guidance, issued shortly after the release of a draft or final standard/interpretation, explains the key points and answers the questions:

  • What is the issue?
  • Am I affected?
  • What do I need to do?

IASB issues narrow-scope amendments to IAS 36, 'Impairment of assets' (Accounting Buzz)
IASB issues final standard on hedge accounting and amendments to IFRS 9 (Accounting Buzz)
IFRS Interpretations Committee concludes on IAS 19 discount rates (Accounting Buzz)