Viewpoint

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 - Accounting - Part V - Pre-changeover accounting standards

• CPA Canada Handbook - Assurance

• CPA Canada Public Sector Accounting

• Criteria of Control Board publications

PwC Publications

• Implementation guides

• Financial Reporting Release newsletters

• Accounting Principles and Practices in Canada and the United States

Annual licensing fee per user

_{* 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.}

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

^{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.}

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/£ pricing applies to subscriptions with billing addresses in the UK, Europe, Middle East, Africa, Mainland China, 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.}

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

_{* 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.}

^{Effective from 1 July 2023, US content is free for all registered users.}