PRICEWATERHOUSE COOPER
Manual of accounting – IFRS 2012 – PACK
2012
€175,00

TITOLO:  Manual of accounting – IFRS 2012 – PACK

PREZZO: €175,00

ANNO: 2012

ISBN: 9781847669131

EAN13: -non assegnato-

AUTORE/CURATORE: PRICEWATERHOUSECOOPERS

EDITORE: pwc

EDIZIONE: 1°

DESCRIZIONE:

The 2012 set includes:

• Manual of accounting – IFRS 2012
• Manual of accounting – Financial instruments 2012
• Illustrative IFRS corporate consolidated financial statements for 2011 year ends

 

The Manual will be of particular interest to finance directors, chief accountants and others involved in preparing company financial statements under IFRS. Users of IFRS statements such as analysts, academics and students will find it provides an invaluable and comprehensive guide to IFRS.

PricewaterhouseCoopers’ Manual of accounting – IFRS 2012 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual contains:

• Straight forward explanations on how to prepare financial statements in accordance with IFRS
• Insights based on PwC’s IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team
• Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

Key updates include:

• Guidance on IASB amendments to IFRS 1 on hyperinflation and fixed dates; to IAS 12 on deferred tax and to IAS 1 on other comprehensive income.
• Conceptual Framework 2010.
• Annual Improvements 2010.
• IFRIC agenda decisions.
• New extracts and examples.
• New chapters on the new standards published in 2011, including those on consolidated financial statements, joint arrangements, separate financial statements, associates and joint ventures, fair value measurement and employee benefits.
• IASB practice statement on management commentary.

 

Accounting for financial instruments is one of the most complex and taxing areas in accounting today that needs to be understood by all practicing accountants. The International Financial Reporting Standards that govern this area of accounting (IAS 32, IAS 39, IFRS 7 and IFRS 9) are often difficult to understand and to interpret. PwC’s ‘Manual of accounting – Financial instruments 2012’ is a thoroughly comprehensive, clearly explained and informative guide to these standards. It contains practical worked examples and extracts from company financial statements that help to illustrate the explanations.

Key updates from the previous edition include:

• Updated guidance to reflect the revised version of IFRS 9, ‘Financial instruments,’ issued in November 2010
• IASB amendment to IFRS 7, ‘Financial instruments: Presentation’, on derecognition.
• Annual improvements 2010.
• IFRIC agenda decisions.
• New extracts and examples.

Who should buy it?

This book draws on the combined expertise and experience of financial instrument specialists in PwC’s Global Accounting Consulting Services team. It will be of particular interest to preparers and users of IFRS financial statements and others who require a detailed knowledge of financial instruments accounting. Analysts, academics and students will also find it a valuable reference tool.