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 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...

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 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...

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...

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...