A practical guide to segment reporting

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.

Format: Book

A practical guide to share-based payment

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

IAS 39 - Derecognition of financial assets in practice

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

IFRS disclosure checklist 2008

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.

Format: Book

IFRS Manual of Accounting 2009

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

Format: Book

Illustrative consolidated financial statements 2008 - insurance

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

Illustrative corporate consolidated financial statements 2008

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.

Format: Book

Illustrative financial statements 2008 - investment funds

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.

Format: Book

Illustrative financial statements 2008 - private equity

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

Format: Book

Understanding Financial Instruments - IAS 32, IAS 39 and IFRS 7 explained

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

UK interim financial statements 2009: illustrative accounts and checklist

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.

Format: Book

International Financial Reporting Standards (IFRS) 2009

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

PwC IFRS Reporting Set 2009

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

PwC Manual of Accounting: UK GAAP 2009 set

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

Format: Book

PwC Manual of Accounting: IFRS for UK 2009

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

PwC Financial Reporting Set 2009

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

PwC IFRS and UK GAAP – A Comparison

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