PwC's Manual of accounting - IFRS 2021 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB). The Manual includes hundreds of practical worked examples. Written by PwC’s Global Accounting Consulting Services team, the Manual is full of insights based on PwC’s IFRS experience around the world.

 

manual of accountingThis set provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB). The Manual includes hundreds of practical worked examples. Written by PwC’s Global Accounting Consulting Services team, the Manual is full of insights based on PwC’s IFRS experience around the world.

Key updates include:

  • Accounting implications of COVID-19
  • Amendments to IAS 1, ‘Presentation of financial statements’, Classification of liabilities
  • Cash flow statements - updates to FAQs, IFRIC agenda discussions and clarity of guidance over deferred/contingent consideration
  • Amendments to IFRS 9, IAS 39, ‘Financial instruments’ and IFRS 7, ‘Financial instruments disclosure’, Interest rate benchmark reform
  • Insurance - Amendments to IFRS 4
  • Amendment to IFRS 16, 'Leases' on COVID-19 - Related rent concession
  • Amendment to IFRS 17, ‘Insurance contracts’
  • IASB amendments to IFRS 3, IAS 16, IAS 17 and annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16

    The set consists of two volumes.
 

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