2022年12月31日 · A comprehensive guide to the applicable IFRS Accounting Standards, organised by standard. Chapters 01 - Introduction, accounting principles and applicability of IFRS (Conceptual framework)

普华永道国际财务报告准则实务指引集合了普华永道专家关于被视为全球资本市场语言的ifrs相关应用的洞察。 IFRS要求会计师和报表编制者在应用该准则时做出判断。

IFRS is the common global financial reporting language. Major new standards for financial instruments, revenue recognition and leasing present significant challenges to preparers of financial statements. Here you’ll find an overview of PwC’s IFRS resources, including the latest practical application guidance available on Viewpoint.

You can browse as a free user which gives you access to a wide range of PwC guidance including news items, ‘In depth’ practical guidance on current reporting issues, example accounts and PwC IFRS Talks podcasts.

IFRS 9 will be effective for annual periods beginning on or after 1 January 2018, subject to endorsement in certain territories. This publication considers the changes to classification and measurement of financial

participants to the major differences between IFRS and US GAAP as they exist today, and to the timing and scope of accounting changes that the standard setting agendas of the IASB and FASB (collectively, the Boards) will bring. It would appear that the use of IFRS in the United States by public companies will not

2020年7月10日 · IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information ; IFRS S2 Climate-related Disclosures

本刊概述了会计准则变动的影响（这些影响对于某些主体而言可能是重大的），将帮助公司理解其是否将受此影响，并开始考虑如何应对。本刊将通过着重提醒哪些领域需要引入新程序和系统或更多指引，以帮助主体提高制定计划的效率。

IFRS Reporting. IFRS is the common global financial reporting language. Major new standards for financial instruments, revenue recognition and leasing present significant challenges to preparers of financial statements. You'll find the latest practical application guidance from …

Practical guide to IFRS – IFRS 9, ‘Financial instruments’ 3 PwC observation: IFRS 9 has two measurement categories: amortised cost and fair value. In order to determine the financial assets that fall into each category, it may be helpful for management to consider whether the financial asset is an investment in