IFRS Reporting

IFRS is the common global financial reporting language. Major new standards for financial instruments, revenue recognition and leasing present significant challenges to preparers of financial statements. You'll find the latest practical application guidance from the experts at PwC here.

IFRS insights

 IFRS 16 implications for lessors in the real estate industry: PwC In depth

 IFRS 16 implications for lessors in the real estate industry: PwC In depth

IFRS 16, ‘Leases’, will be effective for annual reporting periods beginning on or after 1 January 2019. Guidance for lessors remains substantially unchanged from IAS 17. Lessors are still required to classify leases as either finance or operating, and the indicators used to make that distinction are again unchanged from IAS 17. 

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IFRS 9 disclosures by banks in 2018 interim reporting and transition documents: PwC In depth

IFRS 9 disclosures by banks in 2018 interim reporting and transition documents: PwC In depth

IFRS 9 disclosures by banks in 2018 interim reporting ,Many banks are about to plunge into the world of IFRS 9 reporting with application in interim financial statements in 2018. Some banks also plan to issue a separate transition document on key impacts of IFRS 9 at and beyond adoption. These interim reports and transition documents will be the focus of attention from investors, regulators and other key stakeholders. There’s no prescription for how to present this information so we’ve developed this publication help banks navigate that transition.

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Disclosures required in interim financial statements on the initial adoption of IFRS 9 PwC In brief 

Disclosures required in interim financial statements on the initial adoption of IFRS 9 PwC In brief 

IFRS 9, the new standard on financial instruments, is required to be applied for annual reporting periods beginning on or after 1 January 2018. Many entities will be required to issue interim financial statements under IAS 34, ‘Interim Financial Reporting’, before they issue their first annual financial statements applying IFRS 9. 

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IFRS Standardsbearer

New accounting standards have been finalised by the International Accounting Standards Board for Financial Instruments (IFRS 9), Revenue (IFRS 15) and Leases (IFRS 16). They come into effect in 2018/19. Our IFRS Standardsbearer report highlights where the new standards may affect your existing IFRS financial statements and gives your implementation projects a fast start.

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IFRS Standardsbearer

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IFRS manual of accounting

The PwC IFRS Manual of Accounting is our collected insights on the application of IFRS, the language of the global capital markets. IFRS requires professional accountants and preparers to make judgements when applying the standards. We share the practical IFRS knowledge of the PwC network with those charged with preparing, auditing, enforcing and perhaps most importantly using IFRS financial statements.

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Contact us

Sandra Thompson
Partner, IFRS specialist
Tel: +44 (0) 20 7212 5697
Email

Tony de Bell
Partner, IFRS specialist
Tel: +44 20 7213 5336
Email

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