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A practical guide to applying IFRS 8.
At a Glance
Key implementation issues; IFRS 8 and IAS 14; first-time adoption of IFRS 8; identifying operating segments; aggregating reporting segments; disclosures.
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This 48-page guide aims to help manage many of the challenges in applying IFRS 2, ‘Share-based payment’.
At a Glance
Scope of IFRS 2; identifying SBP; classification, recognition and measurement; modifications, cancellations and forfeitures; group SBPs; share plan trusts; tax and share-based payment.
Format: Book![]()
This publication explains the requirements of IAS 39 and provides answers to frequently asked questions in practice.
At a Glance
IAS 39 requirements; Q&A guidance; detailed illustrations; common transactions.
Format: Book![]()
This disclosure checklist is designed to facilitate the collection and review of disclosures for each component of the IFRS financial statements.
At a Glance
Disclosures; IFRSs and interpretations, all entities; all entities; insurance contracts; retirement benefit plans; early-adopters; industry-specific disclosures.
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The latest edition of this manual provides up-to-date and expert guidance from the PWC technical accounting team on all international standards issued by the International Accounting Standards Board.
Publication date: December 2008
At a Glance
IFRS, International Accounting Standards, Global IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial insruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation
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This publication provides an illustrative set of consolidated financial statements of a fictional insurance group illustrating the disclosure and presentation required by IFRSs.
At a Glance
Model consolidated financial statements; insurance group; disclosure; presentation; IFRS.
Format: Book![]()
These statements have been produced for the fictional entity IFRS GAAP plc, which is an existing preparer of IFRS consolidated financial statements.
At a Glance
Model consolidated financial statements; manufacturing; wholesale; retail group; disclosure; presentation; IFRS.
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This publication provides an illustrative set of financial statements, prepared in accordance with IFRS, for a fictional open-ended investment fund (an existing preparer of IFRS financial statements).
At a Glance
Model consolidated financial statements; investment funds; disclosure; presentation; IFRS.
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This publication provides an illustrative set of financial statements, prepared in accordance with IFRS, for a fictional private equity partnership (an existing preparer of IFRS financial statements).
At a Glance
Set of illustrative financial statements for a fictional private equity limited partnership
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Your indispensable aid to understanding a rather complex set of requirements when preparing and using company financial statements under IFRS.
Publication date: December 2007
At a Glance
IAS 32, IAS 39, IFRS 7, Measurement of Financial Assets and Liabilities, Hedging
Format: Book![]()
This illustrative set of condensed interim financial information reflects IFRS standards and IFRIC interpretations issued by the IASB up to 31 March 2009 that are mandatory for the year end 31 December 2009. It also includes the requirements of the Disclosure and Transparency Rules (DTR) and the Companies Act, so is an essential title for listed UK entities reporting under IFRS.
At a Glance
Half-yearly reports, IAS 34, interim financial reporting, Disclosure and Transparency Rules, DTR, model accounts, disclosure checklist.
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Presenting, in a single volume, the latest version of International Financial Reporting Standards, International Accounting Standards, IFRIC and SIC Interpretations.
At a Glance
All extant standards published by the IASB as at January 2009.
Format: Book![]()
A money-saver, this pack, includes: Manual of Accounting – IFRS for the UK 2009, Understanding New IFRSs for 2009, Manual of Accounting – Management Reports and Governance 2009, Illustrative Financial Statements – IFRS and UK GAAP 2009 and International Financial Reporting Standards 2009.
At a Glance
IFRS, International Accounting Standards, Global IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial insruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation, narrative reporting, corporate governance, directors' duties
Format: Book![]()
The definitive practical guide to UK accounting law and practice.
At a Glance
UK GAAP, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial insruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation, narrative reporting, directors' duties, corporate governance
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Provides a single source of expert guidance on how to prepare accounts using International Financial Reporting Standards (IFRS).
At a Glance
International Financial Reporting Standards, IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial insruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation, narrative reporting, directors's duties, corporate goverrnance
Format: Book![]()
The definitive five volume set providing practical and reliable guidance on how to prepare accounts under both UK GAAP and IFRS.
At a Glance
Format: Book![]()
Ideal for those who wish to gain understanding of the similarities and differences between IFRS and UK GAAP.
At a Glance
UK GAAP, IFRS, International Financial Reporting Standards
Format: Book![]()