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
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’;
•  ...

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...

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...

Law and regulation require all UK companies to prepare reports to accompany their annual financial statements. These narrative reports (often referred to as the ‘front half’ of the annual report) provide financial and non-financial information to support the information in the financial statements. The quality of this narrative reporting is an area of increasing focus of government and regulators and of the financial community more broadly.

This Manual’s guidance i...

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