Manual of accounting – IFRS 2013


The comprehensive global guide to International Financial Reporting Standards

PwC’s Manual of accounting – IFRS 2013 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 changes from the previous edition include:

  • Rewritten chapter on IFRS 13, ’Fair value measurement’ to include more examples and details on specific topics, for example business combinations, impairment and intangibles.
  • Rewritten chapters on control (IFRS 10 and 12) and joint arrangements (IFRS 11) to include more detailed examples and PwC interpretations.
  • Updated guidance to take into account IASB’s annual improvements 2011, various IASB amendments to standards and IFRS IC agenda decisions.
  • New extracts and examples.
  • Guidance on financial instruments (previously found in Manual of accounting – Financial instruments) – now incorporated into Manual of accounting – IFRS 2013 Volume 1.
  • Guidance on interim reporting removed – now available in a separate publication, Manual of accounting – Interim financial reporting, accompanied by illustrative interim financial statements and disclosure checklist.

The 2013 set includes:

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.

Pricing and order details

The set is priced at £115 plus postage and packaging (p&p) and is published by Bloomsbury Professional. Order hard copies online. The Manuals are available electronically on PwC inform.

Discount for PwC audit clients and alumni

PwC audit clients and alumni are entitled to purchase the three volume set at the discounted rate of just £57.50 plus p&p. To place your order, please either;

  • call +44 (0) 207 213 4030 or email with your name, company name, telephone number, invoice/delivery address, PwC contact, and the quantity you wish to order; or
  • contact your engagement team.

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