Segment Reporting
A practical guide to segment reporting
September 2008
PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008
IFRS technical publications
IFRS Manual of Accounting 2008
Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples, extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements.
A practical guide to segment reporting Provides an overview of the key requirements of IFRS 8, ‘Operating Segments’ and some points to consider as entities prepare for the application of this standard for the first time. Includes a question and answer section.
IFRS News Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards.
Adopting IFRS – A step-by-step illustration of the transition to IFRS Illustrates the steps involved in preparing the first IFRS financial statements. It takes into account the effect on IFRS 1 of the standards issued up to and including March 2004.
IAS 39 – Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies.
Disclosure Checklist 2007 Outlines the disclosures required by all IFRSs published up to September 2006.
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 2008. Illustrative Consolidated Financial
September 2008
PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008
IFRS technical publications
IFRS Manual of Accounting 2008
Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples, extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements.
A practical guide to segment reporting Provides an overview of the key requirements of IFRS 8, ‘Operating Segments’ and some points to consider as entities prepare for the application of this standard for the first time. Includes a question and answer section.
IFRS News Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards.
Adopting IFRS – A step-by-step illustration of the transition to IFRS Illustrates the steps involved in preparing the first IFRS financial statements. It takes into account the effect on IFRS 1 of the standards issued up to and including March 2004.
IAS 39 – Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies.
Disclosure Checklist 2007 Outlines the disclosures required by all IFRSs published up to September 2006.
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 2008. Illustrative Consolidated Financial