PwC Manual of Accounting IFRS 2021
   
 
Titel:PwC Manual of Accounting IFRS 2021
Anmärkning:2 volymer
Utgivningsår:2021
Förlag:LexisNexis
ISBN:9780754557579
Ämnesord:Ekonomi , Associationsrätt och värdepappersrätt

Pris: 2905 SEK exkl. moms
PwC's IFRS Manual of accounting is thorough and translates often complex standards into practical guidance. Each chapter opens with an explanation of the requirements of the standards in clear language. Illustrative examples at the end of each chapter demonstrate the practical application of the principles of the standards.

Key updates in this edition include guidance on:

Accounting implications of COVID-19
Amendments to IAS 1, 'Presentation of financial statements', Classification of liabilities
Cash flow statements - updates to FAQs, IFRIC agenda discussions and clarity of guidance over deferred/contingent consideration
Amendments to IFRS 9, IAS 39, 'Financial instruments' and IFRS 7, 'Financial instruments disclosure', Interest rate benchmark reform
Insurance - Amendments to IFRS 4
Amendment to IFRS 16, 'Leases' on COVID-19 - Related rent concession
Amendment to IFRS 17, 'Insurance contracts'
IASB amendments to IFRS 3, IAS 16, IAS 17 and annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16

 
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