IFRS pocket guide (413kb) This guide provides a summary of the recognition and measurement requirements of IFRS published up to and including September 2006.
IFRS: Is your share price at risk? (250kb) The fifth in our series of papers dedicated to discussing IFRS and their impact on the banking industry addresses some potentially significant consequences of the increased volatility that IFRS is expected to introduce, including how share prices, dividend payments and M&A strategy might be affected.
Accounting standards for central banks Sponsored by PricewaterhouseCoopers, Accounting Standards for Central Banks aims to offer an insight into key debates and emerging best practice in central bank financial reporting.
IFRS: Latest developments (100kb) PwC's April banking and capital markets seminar reviewed the latest developments on the road towards the 2005 deadline for implementation of IFRS, including the initial results of the Roundtables and the latest position of the DTI and the FSA.
Hedging and hedge accounting (167kb) The impending requirement for EU listed companise to adopt IFRS, and in particular IAS39 which deals with hedge accounting, will create a number of major challenges. The fourth in our series of papers discussing IFRS and the impact on the banking industry deals with some of the more significant issues around hedging.
IAS for investment banks (207kb) Many investment banks have yet to wake up to the scale and complexity of the move to International Accounting Standards (IAS)...
The practical implications of IAS in banking: A minefield for the unprepared (205kb) The third in a series of papers dedicated to discussing International Accounting Standards (IAS) and the Impact on the banking industry, this recently published paper discusses how IAS encourages institutions to start thinking about the challenges which they will face during conversion - they need to take action now.
FRED 30: Financial instruments (229kb) The second in our series of papers dedicated to the impact of International Accounting Standards on the banking and capital markets industry.
