Manual of accounting - IFRS for the UK 2014

The definitive guide for UK users of IFRS

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PwC's Manual of accounting - IFRS for the UK 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 helps UK companies who report under IFRS understand exactly what is required of UK users of IFRS.

Key updates from previous edition include:

  • Updated guidance on:
    • IASB’s annual improvements 2011 effective 1 January 2013.
    • Standards, amendments and interpretations effective 1 January 2013 including IFRS 7, IAS 19 (revised), IAS 27 (revised), IAS 28 (revised), IFRS 10, 11, 12, 13 and IFRIC 20; and amendments to IAS 1, IFRS 1, 10, 11 12.
  • New chapters on investment entities and separate financial statements.
  • New and updated illustrative examples.

Full chapter listing

01 Introduction, accounting principles and applicability of IFRS (Conceptual framework)
02 First-time adoption of IFRS (IFRS 1)
03 Accounting policies, accounting estimates and errors (IAS 8)
04 Presentation of financial statements (IAS 1)
05 Fair value (IFRS 13)
06 Financial instruments (IAS 32, IAS 39, IFRS 7, IFRS 9)
07 Foreign currencies (IAS 21)
08 Insurance contracts (IFRS 4)
09 Revenue and construction contracts (IAS 18)
10 Segment reporting (IFRS 8)
11 Employee benefits (IAS 19)
12 Share-based payment (IFRS 2)
13 Taxation (IAS 12)
14 Earnings per share (IAS 33)
15 Intangible assets (IAS 38)
16 Property, plant and equipment (IAS 16)
17 Investment property (IAS 40)
18 Impairment of assets (IAS 36)
19 Lease accounting (IAS 17)
20 Inventories (IAS 2)
21 Provisions, contingent liabilities and contingent assets (IAS 37)

Written by PwC's UK Accounting Consulting Services team, the Manual 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 find it invaluable as a comprehensive description of IFRS for the UK.

Publication date: December 2013

Pricing and order details

The Manual of accounting - IFRS for the UK 2014 is a four-volume set comprising:

The set is priced at £130 plus postage and packaging (p&p) and can be ordered from www.ifrspublicationsonline.com. You can upgrade your set to include:

  • Manual of accounting - UK GAAP 2012 for an additional £45 plus p&p (please note this volume has not been updated for 2014 and doesn't include any guidance on financial instruments – this can be found in 'Manual of accounting - IFRS for the UK 2014 – volume 1').
  • Manual of accounting - New UK GAAP and Similarities and differences: A comparison of current UK GAAP, new UK GAAP (FRS 102) and IFRS for an additional £50 plus p&p.

PwC staff should refer to the internal order form to order hard copies.

Discount for PwC audit clients and alumni

PwC audit clients and alumni get a 50% discount off the Manual of accounting sets (excluding p&p). To place your order, please either:

  • call +44 (0) 207 213 4030 or email PwCInform.Sysadmin@uk.pwc.com with your name, company name, telephone number, invoice/delivery address, PwC contact, publication title and the number of copies you wish to order; or
  • contact your engagement team.

Related resources

You may also be interested in our UK GAAP 2012 manual, new UK GAAP Manual and Similarities and differences: A comparison of current UK GAAP, new UK GAAP (FRS 102) and IFRS publication.

The Manuals are also available electronically on Inform. Apply for a free trial here.