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 9 impairment: Revolving credit facilities and expected credit losses: PwC In depth

IFRS 9 impairment: Revolving credit facilities and expected credit losses: PwC In depth

Many banks grant revolving credit facilities to their customers, such as credit cards and overdrafts. IFRS 9 contains some specific impairment requirements for these unique facilities that give rise to some complex issues, both conceptually and in practice. Industry thinking is expected to continue to evolve on but this publication brings together our latest thinking on this topic.

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

Mary Dolson
Partner, IFRS specialist
Tel: +44 (0)207 804 2930

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