Our IFRS publications address the following commonly asked questions: Briefly, what are the requirements of IFRS? What does changing to IFRS involve? How does IFRS compare to other accounting frameworks? What do IFRS financial statements look like? Where can I get advice on applying and interpreting IFRS?

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New IFRS publications

A practical guide to segment reporting
This practical guide to applying IFRS 8, 'Operating Segments', provides an overview of the key requirements of the standard and some points to consider as entities prepare for the application of this standard for the first time. It includes sections on key implementation issues, key differences between IFRS 8 and IAS 14, first-time adoption of IFRS 8, and 30 Q&As.

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IFRS and US GAAP: Similarities and differences
This new edition (September 2008) has been completely redesigned for the US market. It puts into context how the conversion to IFRS has ramifications far beyond the accounting department; provides insight on the impact of key differences between IFRS and US GAAP; and encourages early consideration of what IFRS means to US organisations.

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IFRS for acquisitions (M&A): Pocket guide
A practical guide for dealmakers and preparers. This pocket guide sets out the potential impacts of the new standards and insights with regard to acquisition and disposal strategies; due diligence work and contractual clauses; the use of expert valuations; and the presentation of financial performance and financial communication.
Download English version pdf (1.29mb)

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Other IFRS publications:

• Acquisitions: Accounting and transparency under IFRS 3
• Adopting IFRS
• Applying IFRS
• Building the European capital market: 4th edition
• Corporate reporting: Is it what investment professionals expect?
• Determining the fair value of financial instruments under IFRS in current market conditions
• Financial instruments under IFRS
• Financial reporting in hyperinflationary economies: Understanding IAS 29
• Get set for IFRS insurance phase II
• IAS 39: Achieving hedge accounting in practice
• IFRS: The right move toward convergence - what IFRS will mean to US tax executives
• IFRS 3 (Revised): Impact on earnings
• IFRS 7: Ready or not
• IFRS for acquisitions (M&A): Pocket guide (English pdf)
• IFRS for SMEs: Is it relevant for your business
• IFRS for SMEs (proposals): Pocket guide 2007
• IFRS news
• IFRS disclosure checklist
• IFRS pocket guide
• Illustrative bank financial statements
• Illustrative interim financial information for existing preparers
• Illustrative corporate consolidated financial statements (updated October 2007)
• Illustrative fund financial statements
• Illustrative insurance financial statements
• Illustrative interim financial statements 2005: For first-time adopters of IFRS
• Illustrative property financial statements
• Making the change to IFRS
• Measuring assets and liabilities: Investment professionals' views: Survey
• New guidance on IFRIC 13: Accounting for customer loyalty programmes
• Performance statement: Coming together to shape the future
• Presentation of income under IFRS: Survey
• Share-based payment: A practical guide to IFRS 2
• SIC-12 and FIN 46R: The substance of control
• Similarities & differences: Comparison of IFRS and US GAAP (October 2007)
• IFRS and US GAAP: Similarities and differences (September 2008, for the US market)
• Series of publications comparing IFRS to other GAAPs
• 10 minutes on IFRS
• The EU Transparency Directive: Periodic reporting requirements
• The European investors' view: IFRS Survey
• World watch

Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office or by ordering online.

Contact Name

Joanna Malvern

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