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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.
The coronavirus (COVID-19) pandemic has developed rapidly in 2020. Measures taken to contain the virus have affected economic activity, which in turn has implications for financial reporting. The implications include not only the measurement of assets and liabilities but also disclosure and possibly an entity’s ability to continue as a going concern.
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.
Global IFRS Financial Leader, PwC United States
Global IFRS Non-Financial Leader, PwC United Kingdom