IFRS pocket guide 2012

Historical financial statement
Historical financial statement (Photo credit: Wikipedia)

PwC released its “IFRS pocket guide 2012” which provides a summary of the recognition and measurement requirements of International Financial Reporting Standards published up to August 2012. This quick-reference guide is intended for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts.


The information in this guide is arranged in six sections:

  • Accounting principles
  • Income statement and related notes.
  • Balance sheet and related notes.
  • Consolidated and separate financial statements.
  • Other subjects.
  • Industry-specific topics.

More detailed guidance and information on these topics can be found in the IFRS manual of accounting and other PwC IFRS publications.


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