IFRS pocket guide 2011
This PwC publication provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2011. This quick-reference guide is intended for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts.
It is intended to be used as an 'at-a-glance' guide. It does not address most disclosure requirements. Detailed guidance on disclosure requirements can be found in the IFRS disclosure checklist.
Contents
The information in this guide is arranged in six sections:
- Accounting principles
- Income statement and related notes.
- Balance sheet and related notes.
- Consolidated and separate financial statements.'
- Other subjects.
- Industry-specific topics.