Manual of Accounting IFRS 2015 Supplement - Tapa blanda

PwC's 'Manual of accounting - IFRS 2015 supplement' should be read in conjunction with the Manual of accounting IFRS 2015, Volumes 1 and 2. The supplement provides complementary guidance on how to prepare financial statements in accordance with the IFRSs and amendments to IFRSs issued by the International Accounting Standards Board (IASB) as of 30 September 2015. Key updates included in the supplement are: * IFRS 9 Classification and measurement * IFRS 9 Impairment * IFRS 9 Hedge accounting * IFRS 15 Revenue * Appendix to the illustrative accounts for IFRS 9 'Financial instruments' * Appendix to the illustrative accounts for IFRS 15 'Revenue from contracts with customers' * Summary of minor changes to the existing chapters in the Manual

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