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

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Latest Publications
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 practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB). The Manual includes hundreds of practical worked examples. 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 2018 comes as a three-volume set comprising:
• IFRS 20...

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...

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...

Since 2017, the IASB has issued the following:
• IFRS 17, ‘Insurance contracts’
• Amendments to IFRS 9, Financial instruments ‘Prepayment features with negative compensation’
• Amendments to IAS 28, ’Investments in associates’ -  Long term interests in associates and joint ventures
• Amendments to IAS 19, ‘Employee benefits’ - Plan amendment, curtailment or settlement’
• IFRIC 23, ‘Uncertainty over income tax treatments’

This guide summarises this n...