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PwC's Manual of accounting - IFRS is a thorough guide to International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB), which translates often complex standards into practical guidance.
Each chapter opens with an explanation of the requirements of the standards in clear language. Illustrative examples at the end of each chapter demonstrate the practical application of the principles of the standards. Links to relevant examples are included in the explanatory text.
The chapters include references to standards and interpretations effective in the future. The relevant text has been differentiated in a box with the updates clearly marked in strike out.
Guidance on standards replaced by IFRS 9
Registered free users of Viewpoint can access the chapters that contain guidance on the standards replaced by IFRS 9 as follows:
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Access to the Manuals of accounting requires a subscription to Viewpoint. See here for more information and how to subscribe.
The Manual of accounting – IFRS 2021 (global edition) is available for purchase as an ebook via the LexisNexis e-store (also available packaged with hard copy). PwC staff should refer to the internal page as well as instructions on ordering discounted copies for clients.
PwC audit clients and alumni are entitled to purchase the ebook at a discounted rate. To place your order, please fill in the online order form or contact your engagement team.

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