Essential Guide to International Accounting IFRS Summaries
Essential Guide to IFRS - Topic Summaries 2012 is a compendium of PricewaterhouseCoopers' 'topic summaries', which include key information on each of the major accounting topic areas.
Written by PwC's Accounting Consulting Services team, the summaries contain the following sections:
Overview - brief explanation of the topic;
Summary of key requirements - explanation of the current requirements, with paragraph references to the relevant standard;
Resources - list of resources available on each topic, including the text of standards, interpretations, exposure drafts; and PricewaterhouseCoopers' guidance and interpretations, tools, practice aids and publications that relate to the topic.
Accountants in business and practice dealing with IFRS or encountering it for the first time, legal practitioners, company administrators, financial advisers, auditors and academics may find this guide a valuable reference tool.