Kluwer Law
Data aparitiei: 20 Sep 2011
Nr pagini : 1000
Pwc Manual of Accounting IFRS 2011
PwC Manual of accounting - IFRS 2011 is your essential guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB). This 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.
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