The world of financial reporting has seen unprecedented change in recent years. All entities listed in the EU, and a growing number of other countries, are now issuing financial statements under International Financial Reporting Standards (IFRS). Yet more countries are preparing to make the change to IFRS. PricewaterhouseCoopers has the tools to help with the adoption and application of IFRS.
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What's new
Illustrative IFRS financial statements 2008 - Investment funds
Model financial statements for a fictional investment fund illustrating the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2008. Segment reporting - An opportunity to explain the business
This six-page flyer highlights the high-level issues for management to consider when applying IFRS 8. World watch: Issue 3 2008
Read the latest edition of PricewaterhouseCoopers' governance and corporate reporting magazine with news and views from around the world. The magazine covers governance, financial reporting, assurance and broader reporting hot topics. A practical guide to share-based payments
This 48-page guide aims to help manage many of the challenges in applying IFRS 2, 'Share-based payment', taking into account all share-based payment guidance released up to October 2008. Amendments to IAS 39 and IFRS 7 – reclassification of financial assets (32kb)
The International Accounting Standards Board has issued amendments to IAS 39, Financial instruments: Recognition and measurement’, and IFRS 7, ‘Financial instruments: Disclosure’, which permit the reclassification of some financial assets.The amendments address the differences between the reclassification requirements of IAS 39 and US GAAP and are effective immediately. They can therefore be applied for third-quarter results. What's new at the IASB:
