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

IAS 29 becomes applicable in Argentina: PwC In depth

IAS 29 becomes applicable in Argentina: PwC In depth

IAS 29, ‘Financial reporting in hyper-inflationary economies’, should be applied by entities with a functional currency of the Argentine peso for accounting periods ending on or after 1 July 2018; and it should be applied as if the economy had always been hyper-inflationary. This In depth explains the application of IAS 29.

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PwC’s in transition: Insurance TRG held a two day meeting addressing submissions received since the May meeting

PwC’s in transition: Insurance TRG held a two day meeting addressing submissions received since the May meeting

This publication on the latest developments on IFRS 17 implementation summarises the September 2018 TRG meeting where the TRG addressed several interpretation issues from the accounting standard for insurance contracts

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Cryptographic assets and related transactions: accounting considerations under IFRS: PwC In depth

Cryptographic assets and related transactions: accounting considerations under IFRS: PwC In depth

Cryptographic assets, including cryptocurrencies such as Bitcoin, have generated a significant amount of interest recently. An issue is how to recognise, measure and disclose activities associated with the issuances of, and the investment in, the various types of cryptographic assets. In this publication, we highlight some of the accounting questions that are currently being debated and share our views on how IFRSs could be applied

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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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