Viewpoint

A digital platform with timely, relevant accounting and business insights

How do you keep up to date with IFRS® and developments in your local GAAP?

Viewpoint’s intuitive search functionality makes researching insights around accounting standards, sustainability disclosure standards financial reporting and regulatory developments quick and easy.

Viewpoint includes authoritative literature as well as PwC’s guidance, insight and tools to support financial reporting and sustainability reporting. It provides International, US, US GASB, UK, Canada and Japan content.

Why Viewpoint?

Offering real-time updates, PwC-curated content pages and user-friendly sharing features, Viewpoint helps you find the insights, intelligence and content you need when you need it. Use Viewpoint to access the latest news, PwC guidance, webcasts, research materials and full text of the authoritative accounting standards and sustainability disclosure standards.

Features include:

  • A dynamic home page 
  • Superior search functionality
  • Hot topic and industry content landing pages curated by PwC subject matter specialists
  • Menu navigation which gets you to popular content with minimum clicks
  • User-friendly interface with related content available in the document window
  • PwC analysis and thought leadership on a range of business and industry topics
  • Mobile app - Download the ‘PwC Viewpoint’ app for free

App Store Google Play

“FAQs are really helpful and very comprehensive, and cover almost all issues you can possibly encounter”

Viewpoint subscriber, global professional services firm

Viewpoint content coverage is thorough

Viewpoint includes access to global financial reporting and assurance literature as well as a variety of PwC guidance.

There are 3 levels of content on Viewpoint:

  • You can browse as a free user which gives you access to a wide range of PwC guidance including news items, ‘In depth’ practical guidance on current reporting issues, example accounts and PwC IFRS Talks podcasts.
  • You can register for a free account in order to:
    • Save your favourite content
    • See your recently viewed documents
    • Subscribe to our newsletter
  • You can purchase an annual subscription in order to access more detailed licensed content such as the PwC Manuals of Accounting and third-party standard setter content.

Are you a past purchaser of the Manual of accounting - IFRS 2022 eBook edition?

There is no longer an ebook or printed edition. You may be eligible for a discount on your first annual Viewpoint subscription - please contact us at uk_viewpoint@pwc.com.

  
International content and pricing list
 

International Financial Reporting
  • International Accounting Standards (IAS®)
  • International Financial Reporting Standards (IFRS) Accounting standards
  • IFRS for SMEs® accounting standards
  • SIC® Interpretations
  • IFRIC Interpretations
PwC guidance
  • PwC IFRS Manual of accounting
  • PwC IFRS publications including ‘In briefs’ and ‘In depths’
  • Illustrative IFRS financial statements
  • Accounting topic and industry landing pages
  • Year end accounting reminders
  • ‘IFRS Talks’ podcasts
  • Quarterly IFRS Update webcasts
International Sustainability Reporting
  • PwC guidance
  • IFRS Sustainability Disclosure Standards
  • EU regulations (CSRD, ESRS)
  • US sustainability reporting
Annual licensing fee per user
 

Incremental price* for International content licence per named user

No.of licences

£ - GBP

$ - USD

$ - CAD

1

£900

$1,125

$1,440

2-9

£550

$700

$890

10+

£450

$575

$710

*£ - GBP pricing applies to subscriptions with billing addresses in the UK, Europe, Middle East, Africa, Chinese Mainland, Hong Kong SAR and Macau SAR. $ - USD pricing applies to Americas and other Asia-Pacific billing addresses. $ - CAD applies to Canadian billing addresses.

Effective 1 July 2023. Prices subject to change without notice. Certain restrictions may apply.

Viewpoint subscriptions are based on a ‘named user’ licensing model. Therefore only one user is permitted to use each licence. Users purchase a licence for their sole use, and they can access the site at any time on any device.

Visit Viewpoint's International site

‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by PricewaterhouseCoopers Global Licensing Services Corporation under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.


Canadian content and pricing list
 

The Canadian site includes all International content as well as Canadian content:

Chartered Professional Accountants (CPA) Canada
  • CPA Canada Handbook - Accounting - Part I - International Financial Reporting Standards (Canadian authored content from the AcSB to supplement the International version of IFRSs)

  • CPA Canada Handbook - Accounting - Part II - Accounting Standards for Private Enterprises

  • CPA Canada Handbook - Accounting - Part III - Accounting Standards for Not-for-Profit Organizations

  • CPA Canada Handbook - Accounting - Part IV - Accounting Standards for Pension Plans

  • CPA Canada Handbook - Assurance

  • CPA Canada Public Sector Accounting

PwC Publications

  • Audit Committee Insights
  • Closing the GAAP accounting updates
  • Accounting principles and practices in Canada
Annual licensing fee per user

CND

Incremental price for content licence per named user (CND)

No. of licences

Canada*

International

(global IFRS content only, no UK)

UK*

1

$610

$1,440

$660

2-9

$370

$890

$580

10+

$320

$710

$450

* must be licensed with International content

Subscribers to Canadian content receive both the English and French language Canadian content sites. Note, the French site contains some English content. It also contains the full French version of CPA Canada Handbook - Accounting - Part I - International Financial Reporting Standards.

Effective 1 July 2023. Prices subject to change without notice. Certain restrictions may apply.

Viewpoint subscriptions are based on a ‘named user’ licensing model. Therefore only one user is permitted to use each licence. Users purchase a licence for their sole use, and they can access the site at any time on any device.

Visit Viewpoint's Canadian site

 

‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by PricewaterhouseCoopers Global Licensing Services Corporation under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.


Japan content and pricing list
 

International content translated into Japanese, such as:
  • IFRS® Accounting standards

  • PwC IFRS Manual of accounting  

  • In briefs

  • In depths

  • Illustrative IFRS financial statements

  • Year end reminders

 

Japanese content, such as:
  • Similarities and differences between IFRS and Japan GAAP

  • Powerpoint presentations of IFRS updates

  • IFRS 10 minutes (quarterly released summary of IFRS topics)

  • IFRS checklist

  • IFRS Cyber learning

  • IFRS Q&As  on major IFRS topics

Annual licensing fee per user
Currency Japan content
¥ - JPY 50000

Prices subject to change without notice. Certain restrictions may apply.

Japan content is in the Japanese language.

Viewpoint subscriptions are based on a ‘named user’ licensing model. Therefore only one user is permitted to use each licence. Users purchase a licence for their sole use, and they can access the site at any time on any device.

Visit Viewpoint's Japanese site


‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by PricewaterhouseCoopers Global Licensing Services Corporation under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.


United Kingdom content and pricing list
 

The UK site includes all International content (see the separate listing by clicking the ‘International’ tab above), with PwC guidance tailored to the UK, as well as all of our UK GAAP content.

United Kingdom

Includes all International and UK GAAP content, plus PwC guidance tailored to the UK including:
  • PwC IFRS for the UK Manual of accounting
  • IFRS illustrative financial statements for the UK
  • IFRS for the UK Year end reminders
  • IFRS for the UK Latest news and views
Environmental, Social and Governance (ESG)
  • PwC guidance
  • UK Climate regulations (TCFD, BEIS, SECR, IFRS)
  • IFRS Sustainability Disclosure Standards
  • EU regulations (CSRD, ESRS)
  • US sustainability reporting (on US Viewpoint site)
Law and regulation
  • Companies Legislation including Companies Act UK 2006
  • Partnership Legislation
  • Charities Legislation
  • EU regulations and directives
  • Pension Legislation
  • Disclosure Rules and Transparency Rules (DTR)
  • FCA Listing Rules
  • AIM Rules for Companies
Corporate governance
  • FRC Corporate Governance Code

UK GAAP only

(Does not include International content)

  • PwC UK GAAP Manual of accounting
  • PwC Narrative reporting Manual of accounting
  • FRC accounting standards
  • FRS 101 and FRS 102 illustrative financial statements

 

Annual licensing fee per user

GBP

Incremental price for content licence per named user £*

No. of licences

International

(global IFRS content only, no UK)

UK

(UK GAAP & IFRS for the UK content)

UK GAAP only

1

£900

£1,350

£115

2-9

£550

£900

£115

10+

£450

£725

£115

*GBP/£ pricing applies to subscriptions with billing addresses in the UK, Europe, Middle East, Africa, Chinese Mainland, Hong Kong SAR and Macau SAR. For other territories, click the relevant tab above for local currency pricing.

Effective 1 July 2023. Prices subject to change without notice. Certain restrictions may apply.

Viewpoint subscriptions are based on a ‘named user’ licensing model. Therefore only one user is permitted to use each licence. Users purchase a licence for their sole use, and they can access the site at any time on any device.

Visit Viewpoint's UK site

‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by PricewaterhouseCoopers Global Licensing Services Corporation under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.

The United States (US) Viewpoint site gives you access to:

  • Comprehensive reference library of the authoritative standards, including the FASB Codification, PCAOB Standards and Related Rules, SEC Rules, Regulations and Interpretations, AICPA Professional Standards , AICPA Audit and Accounting Guides and US GAAP Financial Statements- Best practices in presentation and disclosure, FASB and AICPA exposure drafts, and more

  • Latest, fully searchable version of PwC’s Accounting and reporting manual (ARM), and SEC volume

  • Find content organised by standard setter and publication type, including PwC material as well as FASB codification tools and functionality

  • Access to popular PwC news publications, and content including In brief, In depth, Accounting and reporting guides such as Business combinations and IFRS and US GAAP: Similarities and differences.


United States content

PwC guidance

  • Accounting and Reporting Manual
  • PwC Accounting Guides
  • PwC's SEC Volume
  • In brief
  • In depth
  • In the loop
  • Comment letter
  • Video
  • Webcast
  • Podcast
  • Point of view
  • The quarter close
American Institute of Certified Public Accountants (AICPA)
Financial Accounting Standards Board (FASB)
Office of Management and Budget (OMB)
Public Company Accounting Oversight Board (PCAOB)
Securities and Exchange Commission (SEC)

US GASB content

Government Accountability Office (GAO)
Annual licensing fee per user

USD

 

No. of licences

International

(global IFRS content only, no UK)

Canada*

UK*

(UK GAAP & IFRS for the UK content)

UK GAAP only

Japan

1

$1,125

$465

$550

$150

$475

2-9

$700

$285

$425

$150

$475

10+

$575

$245

$325

$150

$475

* must be licensed with International content

Effective 1 July 2023. Prices subject to change without notice. Certain restrictions may apply.

Viewpoint subscriptions are based on a ‘named user’ licensing model. Therefore only one user is permitted to use each licence. Users purchase a licence for their sole use, and they can access the site at any time on any device.

 

Visit Viewpoint's United States site

‘ISSB™’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by PricewaterhouseCoopers Global Licensing Services Corporation under licence subject to the terms and conditions contained therein. Please contact the IFRS Foundation for details of countries where its Trade Marks are in use and/or have been registered.

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Contact us

UK, Europe, Middle East, Africa, Chinese Mainland, Hong Kong SAR and Macau SAR support

Viewpoint licensing support, PwC United Kingdom

Tel: +44 (0)20 7213 4030

Canada support

Viewpoint licensing support, PwC Canada

Americas and Asia-Pacific support

Viewpoint licensing support, PwC United States

Japan support

Viewpoint licensing support, PwC Japan

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