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Book by PricewaterhouseCoopers
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This is the definitive guide to IFRS for those reporting outside of the UK. It provides practical guidance on the interpretation and application of all IFRSs issued by the IASB, and contains practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations. This pack comprises the following 3 volumes: Manual of Accounting IFRS 2014 Vol. 1 and Vol. 2 (9781780433042) Key updates from previous edition include: Updated guidance on: IASB's annual improvements 2011 effective 1 January 2013; and Standards, amendments and interpretations effective 1 January 2013 including IFRS 7, IAS 19 (revised), IAS 27 (revised), IAS 28 (revised), IFRS 10, 11, 12, 13 and IFRIC 20; and amendments to IAS 1, IFRS 1, 10, 11, 12; New chapters on investment entities and separate financial statements; New and updated illustrative examples. Illustrative IFRS Consolidated Financial Statements for 2013 year ends (9781780432588) The financial statements of a fictional entity have been updated to illustrate the disclosure and presentation requirements of the IFRS standards and interpretations for financial years beginning on or after 1 January 2013. Areas in which presentation has changed significantly since 2012 are highlighted. Significant changes include the application of IFRSs 10, 11, 12 and 13 together with IAS 19 and the IAS 1 presentation changes to Other Comprehensive Income. It also includes appendices providing illustrative financial statements relating to: Alternative presentation of cash flows and statement of comprehensive income; Biological assets; Oil and gas exploration assets; Current and forthcoming requirements. Please note, guidance on financial instruments (previously available in the separate title Manual of accounting - Financial instruments) is now incorporated into Manual of accounting IFRS 2014 Vol. 1. The new Manual of accounting IFRS 2014 pack contains: * Guidance on standards applicable to December 2014 year ends * Updated guidance to take into account IASB's annual improvements and amendments to standards * New extracts and examples With input from over 100 members of PwC's Global Accounting Consulting Services authoring team, it provides extensive insight based on PwC's IFRS experience around the world. In North America, Manual of Accounting IFRS Pack is of relevance to Canada, which has adopted IFRS accounting standards, but not to the US, which uses US GAAP. Previous edition pack ISBN: 9781780430096Biografía del autor:
Written by an expert team from PwC
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