Manual of accounting - IFRS 2011

This main volume contains clear, practical guidance on how companies should prepare their financial statements in accordance with IFRS. It also deals with the reporting requirements for interim reports and preliminary announcements, and includes hundreds of worked examples and extracts from company reports.

Key Changes

Guidance on new standards and IFRICs issued since September 2009 including:

Amendment to IFRS 1 on IFRS 7 exemption - effective for accounting periods beginning 1 July 2010

2010 Annual improvements - effective for accounting periods beginning 1 January 2011.

Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement' – effective for accounting periods beginning 1 January 2011.

Updated references to IAS 27 and IFRS 3.

New chapter on related party disclosures under IAS 24 (revised).

Updated extracts from accounts and new examples.

Latest PwC views and interpretations.

Manual of accounting - Financial instruments 2011

This practical book guides the reader through complex rules. Includes practical worked examples to show exactly how calculations and disclosures should be made.

Key changes

New chapter on IFRS 9.

Guidance on new standards and IFRICs issued since September 2009 including:

IFRS 9, 'Financial instruments'.

2010 Annual improvements - effective for accounting periods beginning 1 January 2011.

Amendment to IAS 32 on classification of rights issues - effective for accounting periods beginning 1 February 2010.

IFRIC 19, 'Extinguishing financial liabilities with equity instruments' - effective for accounting periods beginning 1 July 2010.

New extracts from accounts and examples.

Latest PwC views and interpretations.

Manual of accounting -  Illustrative IFRS corporate consolidated financial statements for 2010 year ends

This publication provides an illustrative set of consolidated financial statements, prepared in accordance with IFRS, for a fictional manufacturing, wholesale and retail group (IFRS GAAP plc). IFRS GAAP plc is an existing preparer of IFRS consolidated financial statements.