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PwC's IFRS Manual of accounting 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.
Key updates in this edition include guidance on:
  • Accounting implications of COVID-19.
  • Amendments to IAS 1, ‘Presentation of financial statements’, Classification of liabilities.
  • Cash flow statements - updates to FAQs, IFRIC agenda discussions and clarity of guidance over deferred/contingent consideration.
  • Amendments to IFRS 9, IAS 39, ‘Financial instruments’ and IFRS 7, ‘Financial instruments disclosure’, Interest rate benchmark reform.
  • Insurance - Amendments to IFRS 4.
  • Amendment to IFRS 16, 'Leases' on COVID-19-related rent concessions.
  • Amendment to IFRS 17, ‘Insurance contracts’.
  • IASB amendments to IFRS 3, IAS 16, IAS 17 and annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16.
Registered free users of Viewpoint can access the chapters that contain guidance on the standards replaced by IFRS 9 as follows:
Access to the Manuals of accounting requires a subscription to Viewpoint. For more information and to subscribe, please visit pwc.com/viewpoint.
Ordering details
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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