Publications on upcoming accounting changes

Understanding the practical and commercial implications of upcoming accounting changes is critical for business. PwC produces a variety of industry-specific publications to help entities prepare for accounting changes on the horizon.

Financial liability proposals

• Practical guide to IFRS - Liabilities [PDF 96 KB: Jun 2010]

General

• IFRS for 2011 - analyses the financial instruments, leases and revenue recognition proposals [PDF 788 KB: Mar 2011]
• Setting the standard - provides an update on the IASB's revenue, leases and financial instruments projects [PDF 763 KB: Mar 2012]
• The Quarter Close - A look at this quarter's financial reporting issues: Directors Edition [PDF 788 KB: Mar 2011]

Goodwill impairment testing

• Dataline - FASB proposes changes to impairment testing [PDF 216 KB: Apr 2011]

Industry Packs - Sharing industry insight on key proposals

• Agriculture [PDF 565 KB: Jul 2011]
• Automotive [PDF 660 KB: Jul 2011]
• Banking and capital markets [PDF 411 KB: Jul 2011]
• Entertainment and media [PDF 416 KB: Jul 2011]
• Industrial products [PDF 727 KB: Jul 2011]
• Insurance [PDF 550 KB: Jul 2011]
• Investment management [PDF 541 KB: Jul 2011]
• Property and construction [PDF 606 KB: Jul 2011]
• Resources [PDF 533 KB: Jul 2011]
• Retail and consumer [PDF 461 KB: Jul 2011]
• Technology [PDF 443 KB: Jul 2011]
• Telecommunications [PDF 365 KB: Jul 2011]
• Transport and logistics [PDF 631 KB: Jul 2011]

Insurance contracts proposals

• Briefing note: the proposed changes to accounting for insurance contracts [PDF 379 KB: Apr 2010]
• Insurance insight summary of the Insurance Contracts Exposure Draft [PDF 122 KB: Sep 2011]
• Practical guide to IFRS - Insurance [PDF 379 KB: Aug 2010]
• Setting the standard: how to make the proposed standard more useful [PDF 902 KB: Dec 2010]

Revenue recognition proposals

• Practical guide to IFRS: Revenue from contracts with customers [PDF 511 KB:Nov 2011]
• Revenue recognition industry supplements:
  • Aerospace and defence [PDF 283 KB:Nov 2011]
  • Asset management [PDF 258 KB:Nov 2011]
  • Engineering and construction [PDF 326 KB:Nov 2011]
  • Entertainment and media [PDF 260 KB: Dec 2011]
  • Industrial products [PDF 279 KB: Nov 2011]
  • Pharmaceuticals and life sciences [PDF 250 KB: Nov 2011]
  • Retail and consumer [PDF 247 KB:Nov 2011]
  • Technology [PDF 275 KB: Nov 2011]
  • Transport and logistics [PDF 230 KB:Nov 2011]
  
  
• Ten minutes on revenue recognition - US publication [PDF 367 KB: Jul 2011]

Leases proposals

• Industry-specific guidance for:
  • Dataline - Equipment lessee supplement [PDF 317 KB: Jan 2011]
  • Dataline - Real estate lessee supplement [PDF 410 KB: Jan 2011]
  • Dataline - Redeliberations on the leasing project - some new twists [PDF 271 KB: Apr 2011]
  • The future of leasing - impact on the telecom industry [PDF 494 KB: 2010]
  
  
• Industry insights for telecom entities [PDF 490 KB: Sep 2010]
• Practical guide to IFRS- overhauling lease accounting [PDF 335 KB: Sep 2010]
• Preparers' views on the new lessee accounting: European Impact Survey 2010 [PDF 180 KB: Sep 2010]
• Proposed Lease Accounting Changes Survey [PDF 176 KB: May 2011]
• The future of leasing - accounting and business impacts of the proposal [PDF 870 KB: Jun 2010]
• Thoughts for retailers on building counter arguments [PDF 1.8 MB: Apr 2010]