PwC Manual of Accounting: IFRS 2013 Pack

This is the definitive guide to IFRS for those reporting outside of the UK. It provides practical guidance on the interpretation and application of all IFRSs issued by the IASB, and contains practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

With input from over 100 members of the Global Accounting Consulting Services team, it provides extensive insight based on PwC’s IFRS experience around the world.

This pack comprises the following 3 volumes.

Key updates are listed below.

Manual of accounting: IFRS 2013 Vol. 1 and Vol. 2

• Rewritten chapter on IFRS 13, ’Fair Value Measurement’, with more detailed coverage of business combinations, impairment and intangibles.
• Rewritten chapters on control (IFRS 10 and 12) and joint arrangements (IFRS 11) to include more detailed examples and PwC interpretations.
• Guidance on IASB’s annual improvements 2011, various IASB amendments to standards and IFRS IC agenda decisions.
• New extracts and examples.
• Guidance on financial instruments (previously found in Manual of accounting – Financial instruments) – now incorporated into Manual of accounting: IFRS 2013.
• Guidance on interim reporting removed – now available in a separate publication Manual of accounting – Interim financial reporting, accompanied by illustrative interim accounts and disclosure checklist.

Illustrative IFRS consolidated financial statements for 2012 year ends

This publication provides an illustrative set of consolidated financial statements for an existing preparer of IFRS, including appendices with illustrative disclosures of standards available for early adoption. The latest edition includes a new appendix on IAS 19 (revised), ‘Employee benefits’.