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.
Journey the spectrum of control with IFRS 10 voyager Iain Selfridge.Control, joint control, significant influence or a financial asset - that is the question!
Get to grips with the tough stuff in IFRS 3. Avni Mashru breaks down business combination accounting.
What cash flows are included in the measurement of insurance contracts under IFRS 17? Watch Gail Tucker and Jitka Uhlirova discuss how the contract boundary changes the measurement.
In the final episode, Hilary Eastman, Head of Global Investor Engagement, talks about communicating the IFRS 16 accounting changes to the market and the type of information that investors and analysts would want to see.
Treasurers are likely to be involved in the implementation in determining discount rates and potential hedging strategies for both interest rate risks inherent in leases and leases denominated in foreign currencies.This publication highlights some common issues and practical solutions relevant to treasurers.
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This publication considers the practical implications of IFRS 15, 'Revenue from contracts with customers'. by applying the guidance and arriving at solutions for typical scenarios encountered in the industry. The publication is based on the experience gained from the worldwide leadership position of PwC in the provision of services to the retail and consumer industry.
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We highlight the key accounting and financial reporting developments that took place during the second quarter of 2018.
In this video, we are joined by Nick Croft, UK Real Assets Valuation Leader, who helps PwC clients to calculate discount rates. Nick explains where to start when calculating an incremental borrowing rate and how multinational groups could calculate rates for each subsidiary, as well as in different territories.
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.
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.
