Agricultural Assets

 Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The Manual is a three-volume set comprising: • Manual of accounting – IFRS 2010 • Manual of accounting – Financial instruments 2010 • Illustrative IFRS corporate consolidated financial statements for 2009 year ends A practical guide to capitalisation of borrowing costs Guidance in question and answer format addressing the challenges of applying IAS 23R, including how to treat specific versus general borrowings, when to startcapitalisation and whether the scope exemptions are mandatory or optional.

A practical guide to new IFRSs for 2009 40-page guide providing high-level outline of the key requirements of new IFRSs effective in 2009, in question and answer format. IFRS pocket guide 2009 Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements. IFRS news Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards. Subscribe by emailing [email protected] pwc. com. Illustrative interim financial information for existing preparers Illustrative information, prepared in accordance with IAS 34, for a fictional existing IFRS preparer. Includes a disclosure checklist and IAS 34 application guidance. Reflects standards issued up to 31 March 2009.

Illustrative IFRS corporate consolidated financial statements for 2009 year ends A practical guide to segment reporting Provides an overview of the key requirements of IFRS 8, ‘Operating segments’ and some points to consider as entities prepare for the application of this standard for the first time.

See also ‘Segment reporting – an opportunity to explain the business’ below. A practical guide to share-based payments Answers the questions we have been asked by entities and includes practical examples to help management draw similarities between the requirements in the standard and their own sharebased payment arrangements. November 2008. Preparing your first IFRS financial statements: Adopting IFRS Outlines how companies should address the process of selecting their new IFRS accounting policies and applying the guidance in IFRS 1. Provides specific considerations for US market.

Financial instruments under IFRS –A guide through the maze High-level summary of IAS 32, IAS 39 and IFRS 7, updated in June 2009. For existing IFRS preparers and first-time adopters. IAS 39 – Achieving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies. IAS 39 – Derecognition of financial assets in practice Explains the requirements of IAS 39, providing answers to frequently asked questions and detailed illustrations of how to apply the requirements to traditional and innovative structures. Illustrative set of consolidated financial statements for an existing preparer of IFRS.

Includes an appendix showing example disclosures under IFRS 3 (revised). Included with Manual of accounting – IFRS 2010; also available separately. Illustrative consolidated financial statements • Banking, 2009 • Insurance, 2009 • Investment funds, 2009 • Investment property, 2009 • Private equity, 2009 Realistic sets of financial statements – for existing IFRS preparers in the above sectors – illustrating the required disclosure and presentation.

Making sense of a complex world: IFRIC 13 – Customer loyalty programmes Considers the accounting and practical implications for telecom operators that arise from the guidance in IFRIC 13, ‘Customer loyalty programmes’. Contact global. ifrs. [email protected] pwc. com for hard copies. Questions and answers on impairment of nonfinancial assets in the current crisis Provides practical guidance on impairment indicators to look out for, timing of impairment tests, suggestions on how to do an impairment test in volatile markets and what disclosures are critical to the market and regulators in the current environment.

Segment reporting – an opportunity to explain the business Six-page flyer explaining high-level issues for management to consider when applying IFRS 8, including how the standard will change reporting and what investors want to see. Top 10 tips for impairment testing The current economic slowdown will increase the likelihood that impairment charges will need to be taken and appropriate disclosures made. Each tip is accompanied by an explanation or illustrative example. Manual of accounting – Financial instruments 2010 IFRS 3R: Impact on earnings – the crucial Q&A for decision-makers

Guide aimed at finance directors, financial controllers and deal-makers, providing background to the standard, impact on the financial statements and controls, and summary differences with US GAAP. Comprehensive guidance on all aspects of the requirements for financial instruments accounting. Detailed explanations illustrated through worked examples and extracts from company reports. Included with Manual of accounting – IFRS 2010; also available separately. IFRS disclosure checklist 2009 Outlines the disclosures required by all IFRSs published up to October 2009. Only available in electronic format.