A practical guide to segment reporting
This guide provides information on applying IFRS 8, Operating Segments.
Publication date: September 2008
Format: 34-page Q&A guidance
Topics covered: Key implementation issues; key differences between IFRS 8 and IAS 14; first-time adoption of IFRS 8; identifying operating segments; aggregating reporting segments; disclosures.
A Practical Guide to new IFRSs for 2010
High-level outline of the key requirements of new IFRS standards and interpretations that come into effect in 2010, in Q&A format.
Publication date: March 2010
Format: 48-page Q&A guidance
Topics covered: IFRS 3 revised and IAS 27 revised; IAS 27 and IFRS 1 amendment; IFRS 9; IAS 39 amendment; IAS 32 amendment; IFRS 2 amendments; IAS 24 amendment; IFRICs 14, 15, 16, 17, 18 and 19; annual improvements project 2009
A practical guide for investment funds to IAS 32 amendments
Addresses the questions that are arising in applying the amendment IAS 32 and IAS 1, ‘Puttable financial instruments and obligations arising in liquidation’.
Publication date: 2009
Format: 12-page Q&A guidance
Topics covered: Debt/equity classification of puttable instruments; debt/equity reclassification of puttable instruments; debt/equity classification in consolidated and combined financial statements; earnings per share
A practical guide to IFRS 8 for investment funds
Addresses the questions that are arising for investment funds applying IFRS 8, ‘Operating segments’.
Publication date: June 2009
Format: 14-page Q&A guidance
Topics covered: Scope, definition and identification of operating segments, identification of reportable segments, and disclosures.
A practical guide to accounting for agricultural assets
This practical guide seeks to answer some of the frequently asked questions from entities that are new to IFRS are applying IAS 41.
Publication date: November 2009
Format: 20-page Q&A
Topics covered: Scope, measurement, presentation and dislcosures, plus examples.
A practical guide to capitalisation of borrowing costs
Q&As on applying IAS 23R, 'Borrowing costs'.
Publication date: November 2008
Format: 16-page Q&A guidance
Topics covered: Scope and definitions; borrowing costs eligible for capitalisation; foreign exchange differences; cessation of capitalisation; IAS 23 and IAS 11; transition, first-time adoption and US GAAP. differences
A practical guide to new IFRSs for 2009
High-level outline of the key requirements of new IFRS standards and interpretations that come into effect in 2009, in Q&A format.
Publication date: December 2008
Format: 48-page Q&A guidance
Topics covered: IAS 1; IFRS 3 revised; IAS 27 revised; IFRS 8; IAS 23 revised; IAS 27 and IFRS 1 amendment; financial instruments; IFRS 2; IFRIC 15; IFRIC 17; annual improvements project 2008
A practical guide to share-based payment
This guide aims to help manage many of the challenges in applying IFRS 2, ‘Share-based Payment’.
Publication date: November 2008
Format: 48-page Q&A guidance
Topics covered: Scope of IFRS 2; identifying SBP in a business combination; classification, recognition and measurement; modifications, cancellations and forfeitures; group SBPs; share plan trusts; tax and share-based payment
Adopting IFRS - A step-by-step illustration of the transition to IFRS
Illustrates the steps involved in preparing the first IFRS financial statements. It takes into account the effect on IFRS 1 of the standards issued up to and including March 2004
Publication date: June 2004
Format: 100-page Q&A guidance and illustrations
Topics covered: IFRS 1 requirements in overview; Q&As; illustrative financial statements and step-by-step guidance of applying IFRS 1.
Audit committees - good practices for meeting market expectations
Provides PwC’s views on good practice and summarises audit committee requirements in over 40 countries.
Publication date: July 2003
Format: 72-page publication
Topics covered: Why audit committees matter; organisation of the audit committee; oversight responsibility for financial reporting; working with auditors; communicating and reporting; maintaining and measuring effectiveness.
Corporate reporting: is it what investment professionals expect?
Survey of investors and analysts views of information provided in corporate reports
Publication date: November 2007
Format: 28-page survey
Topics covered: International survey of investors’ and analysts’ on the information that companies provide
Executive guide to IFRS – Topic summaries 2010
Compendium of 'topic summaries' which include key information on each of the major accounting topic areas - presented in alphabetical order.
Publication date: July 2010
Format: 170-page A4 publication
Topics covered: Global IFRS, International Accounting Standards, going concern, revenue recognition, segment reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment, disclosure, presentation, first time adoption.
Financial instruments under IFRS: A guide through the maze
High-level summary of IAS 39, IAS 32 and IFRS 7, for existing preparers and first-time adopters.
Publication date: June 2009
Format: 40-page publication with at-a-glance summaries, information for first-time adopters, IFRS 7 disclosures and a glossary
Topics covered: Scope, debt/equity classification, initial recognition and classification, derecognition, subsequent measurement, fair values and impairment and hedge accounting.
IAS 39 - Achieving hedge accounting in practice
Covers the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step–by–step illustrations of how to apply common hedging strategies
Publication date: December 2005
Format: 172-page Q&A guidance and illustrations
Topics covered: Summary of IAS 39 requirements; Q&A guidance; detailed illustrations of applying hedge accounting to six common hedging strategies.
IAS 39 - Derecognition of financial assets in practice
This publication provides guidance on how to apply IAS 39 in practice.
Publication date: October 2008
Format: 88-page Q&A guidance and illustrations
Topics covered: Summary of IAS 39 requirements; Q&A guidance; detailed illustrations of applying derecognition requirements to 10 common transactions.
IFRS 3 (Revised): Impact on earnings
The crucial Q&A for decision-makers
Publication date: March 2008
Format: 24-page Q&A guidance
Topics covered: Scope; consideration; goodwill and non-controlling interests; asset/liabilty recognition; changes to IAS 27 revised; US GAAP/IFRS comparison; business implications
IFRS disclosure checklist 2009
Outlines the disclosures required by all IFRSs published up to October 2009.
Publication date: 30 October 2009
Format: 128-page checklist
Topics covered: 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.
IFRS Student Manual 2010
950-page publication with illustrative examples and extracts from accounts
Publication date: April 2010
Format: Bound book
Topics covered: IFRS, International Accounting Standards, global IFRS, going concern, revenue recognition, segment reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment, disclosure, presentation, first time adoption
IFRS for SMEs - Illustrative consolidated financial statements 2010
Realistic set of financial statements prepared under IFRS for small and medium entities, illustrating the required disclosure and presentation for a first-time adopter of this standard.
Publication date: September 2009
Format: A5 illustrative financial statements
Topics covered: Illustrative set of consolidated financial statements prepared in accordance with the 'IFRS for SMEs', for a fictional fruit gower, wine and fruit producer, wholesale and retail group.
IFRS for SMEs - pocket guide 2009
Key areas covered by the IFRS for SMEs and the basic requirements.
Publication date: July 2009
Format: A6 pocket guide
Topics covered: Quick-reference guide of definitions of terms and recognition and measurement requirements of the IASB's IFRS for small and medium-sized entities.
IFRS pocket guide 2009
Provides a summary of the recognition and measurement requirements of IFRSs published up to April 2009.
Publication date: May 2009
Format: A5 pocket guide
Topics covered: Quick-reference guide of definitions of terms and recognition and measurement requirements for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts
IFRS 7 - Potential impact of market risks
Illustrative examples of how market risks can be calculated
Publication date: 2007
Format: 6-page flyer
Topics covered: Illustration of calculating market risks when implementing IFRS 7, 'Financial instruments: Disclosures'
IFRS: the European investors' view
Shows how IFRS reporting has already had an impact on fund managers’ perceptions of value and their investment decisions
Publication date: February 2006
Format: 12-page survey
Topics covered: Survey of 187 investment fund managers in seven countries - views on the information provided by companies reporting under IFRS
Illustrative IFRS consolidated financial statements 2009 - Investment property
This publication provides an illustrative set of consolidated financial statements, prepared under IFRS, for a fictitious investment property company which is an existing preparer of IFRS accounts.
Illustrative IFRS consolidated financial statements 2009 - insurance
Model set of consolidated financial statements for a fictional insurance group illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.
Publication date: December 2009
Format: 160-page illustrative financial statements
Topics covered: Set of illustrative financial statements for a fictional insurance company
Illustrative IFRS financial statements 2009 - private equity
Model set of financial statements for a fictional private equity limited partnership, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.
Publication date: 2009
Format: 40-page illustrative financial statements
Topics covered: Set of illustrative financial statements for a fictional private equity limited partnership
Illustrative consolidated financial statements 2009 - banks
Model set of consolidated financial statements for a fictional bank, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009
Publication date: November 2009
Format: Illustrative financial statements
Topics covered: Set of illustrative financial statements for a fictional bank
Illustrative corporate consolidated financial statements 2009
Model set of consolidated financial statements for a fictional manufacturing, wholesale and retail group, illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2009.
Publication date: 2009
Format: 128-page illustrative financial statements
Topics covered: Set of illustrative financial statements for a fictional manufacturing, wholesale and retail group
Illustrative financial statements 2009 - investment funds
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.
Format: 68-page illustrative financial statements
Topics covered: Set of illustrative financial statements for a fictional investment fund
Illustrative interim financial information 2010
Illustrative interim financial information for exisiting preparers 2010 This illustrative set of condensed interim financial information has been prepared in accordance with IAS 34, ‘Interim financial reporting’, for a fictional existing IFRS preparer. It reflects IFRS standards and IFRIC interpretations issued by the IASB up to 31 March 2010.
Publication date: May 2010
Format: A5 illustrative financial statements and disclosure checklist
Topics covered: Illustrative set of condensed interim financial information for a fictional existing IFRS preparer; disclosure checklist; overview of IAS 34, 'Interim financial reporting', appendix for first time adopters.
Joining the dots - survey of narrative reporting practices
Survey of the quality of narrative reporting among FTSE 350 companies, identifying where action is needed for companies to gain the competitive edge.
Format: 16-page survey
Topics covered: Survey of narrative reporting practices among FTSE 350 companies
Manual of accounting - IFRS 2010 (Global edition)
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
Format: 3338-page publication with examples, extracts from accounts and illustrative financial statements
Topics covered: 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.
Measuring assets and liabilities: investment professionals views
Gain insight into the investment community's information needs and uses.
Publication date: February 2007
Format: 20-page survey
Topics covered: Survey of 50 investment professionals' use of balance sheets and bases used for measuring assets and liabilities
Performance statement: coming together to shape the future
Survey looking at the income statement and its critical role in the communication of financial returns. These findings provide valuable insights, helping to inform the standard setting process.
Publication date: December 2007
Format: 32-page survey
Topics covered: International survey of the views of the investment community and companies on the performance statement
Presentation of income under IFRS - flexibility and consistency explored
A survey of the use of non–GAAP measures used when reporting earnings within the IFRS environment
Format: 20-page survey
Topics covered: Survey of 2,800 European financial statements' presentation of income
Recasting the reporting model
Report highlighting the need for collaborative, market-driven action to create a global blueprint for improved corporate reporting.
Publication date: 2008
Format: 40-page brochure
Topics covered: Looking at how to achieve a new blueprint for corporate reporting to reflect today's challenges, including climate change, based on research among investors and the world's largest companies
SIC-12 & FIN 46R - the substance of control
Helps those working with special purpose entities to identify the differences between US GAAP and IFRS in this area, including examples of transactions and structures that may be impacted by the guidance
Publication date: October 2004
Format: 20-page guide with examples
Topics covered: Overview of how IFRS and US GAAP compare; detail of the key differences; examples of transactions, relationsips and structures that may be impacted; summary of requirements
Segment reporting - an opportunity to explain the business
High level issues for management to consider when applying IFRS 8, including how the standard will change reporting and what investors want to see.
Publication date: September 2008
Format: 6-page flyer
Topics covered: Background to IFRS 8; explanation of what investors want to see; how IFRS 8 will change reporting; and three steps to good segment reporting.
Similarities and differences - a comparison of 'full IFRS' and IFRS for SMEs
Key differences between IFRS for SMEs and 'full IFRS' in 60 pages.
Publication date: August 2009
Format: A5 comparison document in table format
Topics covered: Accounting framework and first-time adoption; financial statements; buisness combinations, consolidated financial statements, and investments in associates and joint ventures; income and expenses; financial assets and liabilities; non-financial assets; non-financial liabilities and equity; other.
The EU Transparency Directive
Guidance for listed companies required to implement the EU's new Transparency Directive rules relating to periodic reporting requirements.
Publication date: July 2007
Format: 16-page publication
Topics covered: Guidance for entities required to implement the directive's requirements as they relate to quoted companies, focusing on periodic reporting requirements arising from national laws, listing rules and exchange-imposed requirements
What investment professionals say about financial instrument reporting
Research conducted by PwC offers insight into the use of financial instrument information in analytical processes.
Publication date: June 2010
Format: 16-page survey
Topics covered: Investment professionals' views of financial instrument reporting
World Watch issue 2 - 2008
Gain insight into news and views on governance, financial reporting, broader reporting and assurance with this international magazine.
Publication date: 2-3 times annually
Format: Newsletter
Topics covered: Newsletter covering financial and broader reporting, governance and assurance-related hot topics
World Watch issue 1 - 2008
Gain insight into news and views on governance, financial reporting, broader reporting and assurance with this international magazine.
Publication date: 2-3 times annually
Format: Newsletter
Topics covered: Newsletter covering financial and broader reporting, governance and assurance-related hot topics
World Watch issue 1 - 2009
Gain insight into news and views on governance, financial reporting, broader reporting and assurance with this international magazine.
Publication date: 2-3 times annually
Format: Newsletter
Topics covered: Newsletter covering financial and broader reporting, governance and assurance-related hot topics
World Watch issue 1 - 2010
Gain insight into news and views on governance, financial reporting, broader reporting and assurance with this international magazine.
Publication date: Normally 2 per year
Format: Magazine
Date: published 02/02/10
Topics covered: Magazine covering financial and broader reporting, governance and assurance-related hot topics
World Watch issue 2 - 2010
Highlights include: News on financial reporting, broader reporting, governance and assurance See latest news from around the world (full contents inside front cover). Diary dates -- upcoming conferences and events (back cover)
Publication date: Normally 2 per year
Format: Magazine
Date: published 01/06/10
Topics covered: This 21st edition includes 40 pages of news from countries around the world and views from leaders.
World Watch issue 3 - 2008
Gain insight into news and views on governance, financial reporting, broader reporting and assurance with this international magazine.
Publication date: 2-3 times annually
Format: Newsletter
Topics covered: Newsletter covering financial and broader reporting, governance and assurance-related hot topics
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