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

Our global IFRS Manual of accounting is a comprehensive practical guide to IFRS. The 'Manual of accounting - IFRS 2015 supplement' should be read in conjunction with the Manual of accounting IFRS 2015, Volumes 1 and 2.

The supplement provides complementary guidance on how to prepare financial statements in accordance with the IFRSs and amendments to IFRS issued by the IASB as of 30 September 2015. The Manual and supplement have been compiled by PwC's Global Accounting Consulti...

This pocket book provides a summary of the recognition and measurement requirements of International Financial Reporting Standards (IFRS) issued up to August 2015. It is intended to be used as an 'at-a-glance' guide for finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts. The guidance is arranged in six sections:
  • Accounting principles
  • Income statement and related notes.
  • PwC’s ‘Manual of accounting – New UK GAAP’ provides comprehensive guidance on the new accounting regime that applies in the UK following the issue of:

    •  FRS 100, ‘Application of financial reporting requirements’;
    •  FRS 101, ‘Reduced disclosure framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities’;
    •  FRS 102, ‘The financial reporting standard applicable in the UK and Republic of Ireland’;
    •  FRS 103,’Insurance contracts’;
    •  ...

    This publication provides two example sets of financial statements for the year ended 31 December 2014. This edition includes the following updates:


    The financial statements of a fictional entity have been updated to illustrate the disclosure andpresentation requirements of the IFRS standard...

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