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.

2014 publications

2013 publications

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)