Key points

We have a wealth of guidance to help support preparers and auditors with year end.
IFRS resources
  1. Year end accounting reminders – IFRS (free to access): quarterly updates summarising the reporting requirements (including topical issues, standards and interpretations that are mandatory for the first time and standards and interpretations issued not yet effective) for a specific quarter end.
  2. Key year end reminders - Accounting items you cannot see (free to access): ‘In depth’ designed to support preparers and auditors in ensuring key accounting items are properly reflected in the financial statements.
  3. IFRS illustrative financial statements for 2023 year ends (free to access).
  4. Manual of accounting – IFRS (subscription required). Please note the Manual is only available through a paid subscription to Viewpoint, there is no longer an ebook or printed edition.
  5. Full text of IFRS® Accounting standards (subscription required) - One version of all of the international accounting standards with all of the updates clearly marked, which we refer to as the ‘versioned standards’.

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Where do I get more details?
For more information contact uk_viewpoint@pwc.com.
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