PwC IFRS Reporting 2012 Pack (PwC International Financial Reporting 2012 Pack)

This is the definitive guide to preparing accounts under IFRS in the UK, providing instant reference access to the 2011 published standards from the IASB.

This pack comprises the following 5 volumes. Key updates are listed below.

Manual of accounting: IFRS for the UK 2012

•     Guidance on IASB amendments to IFRS 1 on hyperinflation and fixed dates; to IAS 12 on deferred tax and to IAS 1 on other comprehensive income (OCI)

•       Conceptual Framework 2010

•       Annual Improvements 2010

•       IFRIC agenda decisions

•       New extracts from accounts and examples

•      New chapters on the new standards published in 2011, including those on consolidated financial statements, joint arrangements, fair value measurement and employee benefits

UK illustrative financial statements for 2011 year ends

•       Includes an appendix providing illustrative financial statements relating to IFRS 9 and first-time adoption

•       Also includes appendices on:

n   Agricultural assets

n   IFRSs 10 and 11

n   IFRS 13 and

n   Current and forthcoming requirements

Manual of accounting: Financial instruments 2012

•       IFRS 9 - including aspects on liabilities issued in November 2010

•       Consequential amendments of IFRS 9

•       IASB amendment to IFRS 7, ‘Financial instruments: Presentation’, on derecognition

•       Annual improvements 2010

•       IFRIC agenda decisions

•       New extracts from accounts and examples

Manual of accounting: Narrative reporting 2012

•       New chapters on business review and corporate governance

•       Many more illustrations and examples

The official International Financial Reporting Standards 2012 from the IFRS Foundation

This single volume presents the IFRSs, including IASs, IFRIC and SIC Interpretations, and the accompanying documents – illustrative examples, implementation guidance, bases for conclusions and dissenting opinions – as issued by the International Accounting Standards Board and with an effective date no later than 1 January 2012.