Manual of Accounting IFRS Supplement 2018
PwC's "Manual of accounting - IFRS supplement 2018" should be read in conjunction with the "Manual of accounting - IFRS 2017", Volumes 1 and 2. The supplement provides complementary guidance on how to prepare financial statements in accordance with the IFRSs and amendments to IFRSs issued by the International Accounting Standards Board (IASB) for accounting years ending December 2018. Together, these three volumes comprise the "Manual of accounting - IFRS 2018", our comprehensive guide bringing together the IFRS experience of the PwC network.
Key updates included in the supplement are:
• New chapter on leasing under IFRS 16
• Chapter on interim financial reporting (IAS 34)
• Updated guidance on:
-IFRS 9: Classification and measurement
-IFRS 9: Impairment
-IFRS 9: Hedge accounting
• New appendix on "Business combinations under common control and capital reorganisations"
• New appendix on "Preparation of combined and carve out financial statements"
Provides practical guidance on the interpretation and application of all IFRSs issued by the IASB, and contains hundreds of practical worked examples
Manual of Accounting IFRS 2018 eBook – 2018 editon authored by PwC
Manual of Accounting for the UK IFRS 2018 eBook – 2018 edition eBook authored by PwC
IFRS and UK GAAP (FRS 101) illustrative financial statements for 2017 year ends ePDF – 2017 edition authored by PwC