Manual of Accounting Ifrs 2017

Descriere

2 volume set

PwC’s Manual of accounting IFRS 2017 is the definitive guide to IFRS. It provides practical guidance on the interpretation and application of all IFRSs issued by the IASB, and contains hundreds of worked examples. Written with input from over 100 members of PwC's Global Accounting Consulting Services authoring team, it delivers extensive insight based on the firm’s IFRS experience around the world.

This edition has a new structure making it easier to read. PwC's improvements include:

Restructure of all the chapters:
• Standing text at the front (a summary of GAAP) - each paragraph has a specific reference to the relevant paragraph of the standard.
• Illustrative text at the back (examples, questions and answers and detailed guidance).
• Complete renumbering of the chapters in a more logical order

Key technical updates of the chapters to reflect:
• Annual improvements 2012-2014 regarding IFRS 5, IFRS 7, IAS 19 and IAS 34 (effective 1 January 2016)
• Amendment to IFRS 11, 'Joint arrangements' on acquisition of an interest in a joint operation (effective 1 January 2016)
• Amendment to IAS 16, 'Property, plant and equipment' and IAS 38, 'Intangible assets', on depreciation and amortisation (effective 1 January 2016)
• Amendments to IAS 16, 'Property, plant and equipment' and IAS 41, 'Agriculture' on bearer plants (effective 1 January 2016)
• Amendments to IAS 27, 'Separate financial statements' on equity accounting (effective 1 January 2016)
• Amendments to IAS 7, 'Statement of Cash flows' on disclosure initiative (effective 1 January 2017)
• Amendments to IFRS 15, 'Revenue from contracts with customers' (effective 1 January 2018)

The set consists of two volumes.