James Chalmers
Global Assurance Leader

PricewaterhouseCoopers, London
Our purpose, across the PwC global network of firms, is to build trust in society and solve important problems. In a world of increasing scrutiny and polarisation, robust corporate reporting is key to building and maintaining trust in companies and the global economy.
The Manual of accounting - IFRS is our collected insights on the application of International Financial Reporting Standards, the financial reporting language of the global capital markets.
IFRS is now required or permitted in 157 countries around the world. The capital markets of almost all of the G20 nations ‘speak’ IFRS. The common language created by IFRS financial statements enables cross border investment and capital flows by reducing barriers and lowering the cost of capital.
Consistency and comparability across companies and across borders is a continuing challenge in a principles based set of standards. We support consistent application through our work with companies, with the standard setter, with regulators and with other stakeholders.
IFRS requires professional accountants and preparers to make judgements when applying the standards. Sound judgement derives from experience. The Manual of accounting - IFRS brings together the IFRS experience of the PwC network. We share our practical knowledge with those charged with preparing, auditing, enforcing and perhaps most importantly using IFRS financial statements..
August 2022
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