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IFRS overview 2019 [electronic only]

This publication provides a summary of the recognition and measurement requirements of International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) up to October 2018.

The information in this guide is arranged in six sections:

• Accounting principles;

• Income statement and related notes;

• Balance sheet and related notes;

• Consolidated and separate financial statements;

• Other subjects; and

• Industry-specific topics.

To download this for free, visit PwC's Inform.