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PwC financial reporting 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), as well as IFRS for the UK and UK GAAP. Past editions may be available - please contact us on global.ifrs.publications@uk.pwc.com.


You may also be interested in Inform (inform.pwc.com), your resource for accounting standards, financial reporting and regulatory matters - click here for more information.


Latest Publications

This publication provides two sets of illustrative financial statements for the year ended 31 December 2017. These model accounts will assist the reader in preparing financial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under IFRS or FRS 101, 'Reduced Disclosure Framework'. The accounts include UK company law disclosures with commentary to explain the detail behind the presentation o...

This publication presents illustrative consolidated financial statements for a fictitious listed company, VALUE IFRS Plc. The financial statements comply with IFRS as issued at 31 May 2017 and that apply to financial years commencing on or after 1 January 2017. Supporting commentary is also provided, along with appendices providing illustrative financial statements relating to:

  • Operating and financial review (management commentary)
  • Alternative presenta...
This set provides comprehensive practical guidance on the IFRSs issued by the International Accounting Standards Board (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 is written by our UK Accounting Consulting Services team and will be of particular interest to finance directors, chief accountants and others concerned in preparing and using company financial stat...

This publication presents the sample annual financial reports of a fictional listed company, VALUE IFRS Plc. It illustrates the financial reporting requirements that would apply under IFRS as issued at 31 May 2018. Supporting commentary is also provided.

This latest edition includes:

• Illustrative disclosures to reflect the adoption of IFRS 9, ‘Financial instruments’ and IFRS 15, ‘Revenue from contracts with customers’, and to explain the impact of the changes in acco...

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 financ...