PwC IFRS Publications 

PwC is committed to helping businesses improve the quality of their financial reporting. Our extensive library of publications provides the means to help you gain a better understanding of the principles of International Financial Reporting Standards (IFRS), audit and corporate governance.

Latest Publications
This global publication provides an illustrative set of consolidated financial statements, prepared in accordance with IFRS, for a fictional manufacturing, wholesale and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements.

This publication is based on the requirements of IFRS standards and  interpretations for financial years beginning on or after 1 January 2014. Areas in which presentation h...

The financial statements of two fictional entities have been created to illustrate the disclosure and presentation requirements of FRS 102 for a group and for a single entity, and also incorporate UK company law disclosures. They include commentary for preparers.

This edition includes the following new illustrative financial statements:

New UK GAAP Group Limited

High-level outline of the key requirements of new IFRS standards and interpretations effective in 2015.


PwC’s ‘Manual of accounting – IFRS for the UK’ provides comprehensive guidance on the IFRSs issued by the IASB and the accounting requirements of UK law applicable to UK users of IFRS, as well as the other elements that make up IFRS for the UK.

The Manual helps UK companies that report under IFRS understand exactly what is required of UK users of IFRS.

Manual of accounting - IFRS 2014 is PwC's definitive guide to IFRS, providing practical guidance on the IFRSs issued by the IASB. The Manual includes hundreds of practical worked examples andguidance on financial instruments. Written by PwC’s Global Accounting Consulting Services team, the Manual is full of insights based on PwC’s IFRS experience around the world. 

The Manual of accounting - IFRS 2015 comes...