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Introduction
Publication date: 31 Dec 2022
ca IFRS Manual Introduction
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:
- Chapter 6.3A – Embedded derivatives in host contracts under IAS 39.
- Chapter 6.4A – Classification of financial instruments under IAS 39.
- Chapter 6.7A – Measurement of financial assets and liabilities under IAS 39.
- Chapter 6.8A – Hedge accounting under IAS 39.
- Chapter 6.9A – Presentation and disclosure under IAS 39.
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PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.
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