IFRS overview 2019 - PwC

IFRS overview 2019

Contents

Introduction

4

Accounting rules and principles

5

Accounting principles and applicability of IFRS

6

First-time adoption of IFRS ? IFRS 1

7

Presentation of financial statements ? IAS 1

8

Accounting policies, accounting estimates and errors ? IAS 8

10

Fair value ? IFRS 13

11

Financial instruments

12

Foreign currencies ? IAS 21, IAS 29

16

Insurance contracts ? IFRS 4, IFRS 17

18

Revenue and construction contracts ?IFRS 15 and IAS 20

19

Segment reporting ? IFRS 8

23

Employee benefits ? IAS 19

24

Share-based payment ? IFRS 2

26

Taxation ? IAS 12, IFRIC 23

27

Earnings per share ? IAS 33

28

Balance sheet and related notes

29

Intangible assets ? IAS 38

30

Property, plant and equipment ? IAS 16

31

Investment property ? IAS 40

32

Impairment of assets ? IAS 36

33

Lease accounting ? IAS 17, IFRS 16

34

Inventories ? IAS 2

35

Provisions and contingencies ? IAS 37

36

Events after the reporting period and financial commitments ? IAS 10

38

Share capital and reserves

39

Consolidated and separate financial statements

40

Consolidated financial statements ? IFRS 10

41

Separate financial statements ? IAS 27

42

Business combinations ? IFRS 3

43

Disposal of subsidiaries, businesses and non-current assets ? IFRS 5

44

Equity accounting ? IAS 28

45

Joint arrangements ? IFRS 11

46

Other subjects

47

Related-party disclosures ? IAS 24

48

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Cash flow statements ? IAS 7

49

Interim financial reporting ? IAS 34

50

Service concession arrangements ? SIC 29 and IFRIC 12

51

Industry-specific topics

52

Agriculture ? IAS 41

53

Extractive industries ? IFRS 6 and IFRIC 20

54

Index by standard and interpretation

55

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Introduction

This `IFRS overview' provides a summary of the recognition and measurement requirements of International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) up to October 2018. The information in this guide is arranged in six sections: Accounting principles; Income statement and related notes; Balance sheet and related notes; Consolidated and separate financial statements; Other subjects; and Industry-specific topics. More detailed guidance and information on these topics can be found on inform. in the `Accounting topic home pages' and in the `IFRS Manual of accounting'. Click on each heading to visit its topic home page on Inform.

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Accounting rules and principles

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