Agricultural Assets
A practical guide to accounting for agricultural assets
November 2009
PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009
IFRS technical publications
Manual of accounting – IFRS 2010
Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The
Manual is a three-volume set comprising:
• Manual of accounting – IFRS 2010
• Manual of accounting – Financial instruments 2010
• Illustrative IFRS corporate consolidated financial statements for 2009 year ends
A practical guide to capitalisation of borrowing costs
Guidance in question and answer format addressing the challenges of applying IAS 23R, including how to treat specific versus general borrowings, when to start capitalisation and whether the scope exemptions are mandatory or optional.
A practical guide to new IFRSs for 2009
40-page guide providing high-level outline of the key requirements of new IFRSs effective in 2009, in question and answer format.
IFRS pocket guide 2009
Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements.
IFRS news
Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards. Subscribe by emailing corporatereporting@uk.pwc.com.
Illustrative interim financial information for existing preparers
Illustrative information, prepared in accordance with
IAS 34, for a fictional existing IFRS preparer. Includes a disclosure checklist and IAS 34 application guidance.
Reflects standards issued up to 31 March 2009.
Illustrative IFRS corporate consolidated financial statements for 2009 year ends
A practical guide to segment reporting
Provides an overview of the key requirements of
IFRS
November 2009
PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009
IFRS technical publications
Manual of accounting – IFRS 2010
Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The
Manual is a three-volume set comprising:
• Manual of accounting – IFRS 2010
• Manual of accounting – Financial instruments 2010
• Illustrative IFRS corporate consolidated financial statements for 2009 year ends
A practical guide to capitalisation of borrowing costs
Guidance in question and answer format addressing the challenges of applying IAS 23R, including how to treat specific versus general borrowings, when to start capitalisation and whether the scope exemptions are mandatory or optional.
A practical guide to new IFRSs for 2009
40-page guide providing high-level outline of the key requirements of new IFRSs effective in 2009, in question and answer format.
IFRS pocket guide 2009
Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements.
IFRS news
Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards. Subscribe by emailing corporatereporting@uk.pwc.com.
Illustrative interim financial information for existing preparers
Illustrative information, prepared in accordance with
IAS 34, for a fictional existing IFRS preparer. Includes a disclosure checklist and IAS 34 application guidance.
Reflects standards issued up to 31 March 2009.
Illustrative IFRS corporate consolidated financial statements for 2009 year ends
A practical guide to segment reporting
Provides an overview of the key requirements of
IFRS