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The definitive expert interpretation of the financial reporting standards and other documents issued by the Accounting Standards Board.
At a Glance
UK GAAP, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial instruments, 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 instruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation, narrative reporting, director's duties, corporate governance.
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
UK GAAP, IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation, narrative reporting, directors' duties, corporate governance.
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
IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation, narrative reporting, directors' duties, corporate governance.
Format: Book![]()
PwC Manual of accounting - IFRS 2010 is your essential guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB).
Publication date: November 2009.
At a Glance
IFRS, International Accounting Standards, Global IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation.
Format: Book![]()
This publication provides UK companies with guidance on the legal and other regulatory requirements that impact elements of financial statements common to users of both IFRS and UK GAAP.
At a Glance
Directors report, operating and financial review, corporate governance disclosures, remuneration, loans, acquisition of own shares and secretarial matters.
Format: Book![]()
Your indispensable aid to understanding the complex set of requirements relating to financial instruments when preparing and using company financial statements under IFRS.
Publication date: Late November 2009. Orders placed now will be fulfilled after publication.
At a Glance
IAS 32, IAS 39, IFRS 7, Measurement of Financial Assets and Liabilities, Hedging.
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Illustrative set of financial statements prepared by companies using IFRS and UK GAAP.
At a Glance
Accounts preparation, disclosure requirements, IFRS, UK GAAP financial statements, financial reporting.
Format: Book![]()
Outlines the disclosures required by all IFRSs published up to October 2009.
Publication date: 30 October 2009. Orders placed now will be fulfilled upon publication.
At a Glance
Disclosures required by IFRSs and interpretations, including disclosures required of: all entities; all entities but only in certain situations; entities that issue insurance contracts; retirement benefit plans; early-adopters; and industry-specific disclosures.
Format: Book![]()
Model set of financial statements for a fictional investment fund, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.
Publication date: November 2009.
At a Glance
Set of illustrative financial statements for a fictional investment fund
Format: Book![]()
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![]()
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![]()
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
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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 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![]()