PwC Manual of Accounting IFRS for the UK Supplement 2018

PwC's "Manual of accounting - IFRS for the UK supplement 2018" should be read in conjunction with the "Manual of accounting - IFRS for the UK 2017", Volumes 1 and 2. The supplement provides complementary guidance on how to prepare financial statements in accordance with the IFRSs and amendments to IFRSs issued by the International Accounting Standards Board (IASB) for accounting years ending December 2018. Together, these three volumes comprise the "Manual of accounting" "IFRS for the UK 2018", our comprehensive guide bringing together the IFRS experience of the PwC network.

Included in the supplement are:

• New chapter on leasing under IFRS 16
• Chapter on interim and preliminary reporting (IAS 34)
• Updated guidance on: 
  IFRS 9: Classification and measurement 
  IFRS 9: Impairment 
  IFRS 9: Hedge accounting
• New appendix on "Business combinations under common control and capital reorganisations"
• New appendix on "Preparation of combined and carve out financial statements"