PwC's Financial Reporting Guides - books, cd-rom and online
PricewaterhouseCoopers’ IFRS and UK GAAP – A comparison
In the listed company arena, and in the press, there is now so much emphasis on International Financial Reporting Standards (IFRS) that it is easy to forget that the vast majority of entities in the UK use UK Generally Accepted Accounting Practice (UK GAAP).
About this publication
This publication is for those who wish to gain an understanding of the similarities and differences between IFRS and UK GAAP. It includes an overview of the main differences between the two accounting frameworks, details of convergence developments and a summary of the main points of the standards. It is a comprehensive reference for all who seek a standard-by-standard comparison of IFRS and UK GAAP reporting regimes.
It will be of particular interest to finance directors, chief accountants and others concerned in preparing and using company financial statements. Analysts, academics and overseas readers will find it invaluable as a comprehensive comparison of IFRS and UK GAAP.
Price: £50.00 plus £5.50 PPA
Product code: UP/IFRSGAA-BI7001
Updated set for 2009
PricewaterhouseCoopers’ Manual of Accounting: UK GAAP 2008
This pack represents great value for money containing
the following three PwC books:
Book 1: PwC’s Manual of Accounting – UK GAAP 2008
This popular manual provides a single source of expert interpretation and practical guidance on the UK accounting standards issued by the Accounting Standards Board (ASB) and the accounting requirements of UK law, as well as the other elements that make up UK GAAP.
- It is a practical and thorough publication and offers a clear explanation of today’s UK reporting requirements in straight forward language.
- It includes hundreds of practical worked examples as well as extracts from company accounts and model accounts.
- In addition, it explains in detail the changes in accounting brought about by the recent move to converge UK GAAP with IFRS.
Book 2: PwC’s Manual of Accounting – Management Reports and Governance 2009
This book supports the main volume by providing UK companies with guidance on the legal and other regulatory requirements that impact elements of financial statements common to users of both IFRS and UK GAAP.
Key changes from the previous edition include:
- Significant updates for the statutory instruments released in 2008, the implementation schedule of the Companies Act 2006 and the 2008 Combined Code.
Book 3: PwC’s Illustrative financial statements – IFRS and UK GAAP 2009
This book contains three sets of model financial statements for UK companies; one prepared under IFRS for a listed entity and two prepared under UK GAAP (for an unlisted group and a subsidiary company).
Publication date: December 2008
Price: £95.00 plus £10.95 PPA for the three-volume set
Number of pages: c3,170
Code: PWCG09
New 2009 edition
PricewaterhouseCoopers’ Manual of Accounting IFRS for the UK 2009
This new pack represents substantial value for money containing the following four PwC books:
Book 1: PwC’s Manual of Accounting – IFRS for the UK 2009
This book 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 from the previous edition include:
- Revision of all chapters for implications of the IFRS annual improvements project issued in May 2008, impacting 20 standards with effective dates starting from 1 January 2009
- Guidance on first-time adoption of IFRS updated for implications of amendments to IFRS 1 and IAS 27
- Revised guidance on financial instruments for implications of amendments to IAS 32, IAS 1 and IAS 39 and of IFRIC 16
- Updated guidance on revenue, employee benefits and share based payments for implications of IFRIC 15, 14 and IFRS 2 respectively
Book 2: PwC’s Understanding new IFRSs for 2009: A guide to IAS 1 (Revised), IAS 27 (Revised), IFRS 3 (Revised) and IFRS 8 (New publication)
This new book accompanies the main volume by providing guidance on the standards that will come into force in 2009 but can be early adopted:
- IAS 1 (revised), ‘Presentation of financial statements’
- IFRS 8, ‘Operating segments’
- IAS 27 (revised), ‘Consolidated and separate financial statements’
- IFRS 3 (revised), ‘Business combinations’
Book 3: PwC’s Manual of Accounting – Management Reports and Governance 2009
This book supports the main volume by providing UK companies with guidance on the legal and other regulatory requirements that impact elements of financial statements common to users of both IFRS and UK GAAP.
Key changes from the previous edition include:
- Significant updates for the statutory instruments released in 2008, the implementation schedule of the Companies Act 2006 and the 2008 Combined Code.
Book 4: PwC’s Illustrative financial statements – IFRS and UK GAAP 2009
This book contains three sets of model financial statements for UK companies; one prepared under IFRS for a listed entity and two prepared under UK GAAP (for an unlisted group and a subsidiary company).
Publication date: December 2008
Price: £105.00 plus £10.95 PPA for the four-volume set
Number of pages: c3,150
Code: PWC209
New 2009 edition
PricewaterhouseCoopers’ Manual of Accounting Management reports and governance 2009
This provides UK companies with guidance on the legal and other regulatory requirements that impact elements of financial statements common to users of both IFRS and UK GAAP.
Key changes from the previous edition include:
- Significant updates for the statutory instruments released in 2008, the implementation schedule of the Companies Act 2006 and the 2008 Combined Code.
Also available as part of PWC’s Manual of Accounting – IFRS for the UK 2009 pack and as part of PWC’s Manual of Accounting UK GAAP pack
Publication date: December 2008
Price - £55.00 plus £5.50 PPA
Number of pages: c650
Code - UP/MOAB-BI8001
New 2009 edition
PricewaterhouseCoopers’ Illustrative Financial Statements – IFRS and UK GAAP 2009
This book contains three sets of model financial statements for UK companies; one prepared under IFRS for a listed entity and two prepared under UK GAAP (for an unlisted group and a subsidiary company).
Also available as part of PWC’s Manual of Accounting – IFRS for the UK 2009 pack and as part of PWC’s Manual of Accounting UK GAAP pack
Publication date: December 2008
Price: £40.00 plus £5.50 PPA
Code: UP/ILLFS-BI8001
New 2009 book
PricewaterhouseCoopers’ Understanding new IFRSs for 2009: A guide to IAS 1 (Revised), IAS 27 (Revised), IFRS 3 (Revised) and IFRS 8
This new book provides guidance on the standards that will come into force in 2009 but can be early adopted:
- IAS 1 (revised), ‘Presentation of financial statements’
- IFRS 8, ‘Operating segments’
- IAS 27 (revised), ‘Consolidated and separate financial statements’
- IFRS 3 (revised), ‘Business combinations’
Also available as part of PWC’s Manual of Accounting – IFRS for the UK 2009 pack
Publication date: December 2008
Price: £50.00 plus £5.50 PPA
Code: UP/NIFRS-BI8001
PricewaterhouseCoopers’ Understanding financial instruments 2008:
IAS 32, IAS 39 and IFRS 7 explained
A global guide to International Financial Reporting Standards
Click here to view PwC: Global IFRS
Price - £65 plus £5.50 PPA
Product Code: UP/UFI-BI7001
PwC UK Interim Financial Statements 2008: illustrative accounts and checklist IAS 34 and the disclosure and transparency rules
Are you ready to implement the FSA’s new Disclosure and Transparency Rules?
Following the implementation of the EU Transparency Directive in 2007, the Financial Services Authority (FSA) issued the Disclosure and Transparency Rules (DTR). These state that UK listed groups reporting under IFRS must issue half-yearly interim financial reports under IAS 34, 'Interim financial reporting'.
As well as the updated illustrative interim accounts and disclosure checklist, this updated publication includes a new introduction to IAS 34, a new section on DTR experiences from those already reporting under the new rules, and an appendix setting out disclosures required by early adopters of IFRS 8, 'Operating segments'.
Price - £35.00 plus £5.50 PPA
Product Code: UP/PWCIFS-BI8001
