Manual of Accounting IFRS for the UK 2019

Why should you buy Manual of Accounting IFRS for the UK 2019

PwC’s Manual of accounting IFRS for the UK 2019 provides comprehensive practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB) and the accounting requirements of UK law applicable to UK users of IFRS, as well as the other elements that make up IFRS for the UK. The Manual is written by our UK Accounting Consulting Services team and will be of particular interest to finance directors, chief accountants and others concerned in preparing and using company financial statements under IFRS. Analysts, academics and overseas readers will also find it invaluable.

Key updates include:

• Amendments to IAS 19, ‘Employee benefits’ – Plan amendments , curtailment or settlement
• Annual improvements 2015 – 2017 (including borrowing costs eligible for capitalisation under IAS 23, income tax consequences under IAS 12 of payments on financial instruments classified as equity, and clarifying measurement of previously held interest in obtaining control over a joint operation under IFRS 11)
• Amendments to IFRS 9, ‘Financial instruments’- Prepayment features with negative compensation
• Amendments to IAS 28, 'Investments in associates', - Long term interests in associates and joint ventures
• Revised conceptual framework issued in March 2018