The comprehensive global guide to International Financial Reporting Standards
PricewaterhouseCoopers’ Manual of accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
The Manual contains:
Straight forward explanations on how to prepare financial statements in accordance with IFRS
Insights based on PwC’s IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team
Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.
Key updates include:
Guidance on new standards and IFRICs issued since September 2009 including:
Amendment to IFRS 1 on IFRS 7 exemption
2010 Annual improvements
Amendment to IFRIC 14, ‘Pre-payments of a minimum funding requirement
Updated references to IAS 27 and IFRS 3.
A new chapter on related party disclosures under IAS 24 (revised).
Latest PwC views and interpretations.
The 2011 set includes:
Manual of accounting – IFRS 2011
Manual of accounting – Financial instruments 2011
Illustrative IFRS corporate consolidated financial statements for 2010 year ends
The Manual will be of particular interest to finance directors, chief accountants and others involved in preparing company financial statements under IFRS. Users of IFRS statements such as analysts, academics and students will find it provides an invaluable and comprehensive guide to IFRS.
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