Segment Reporting

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A practical guide to segment reporting
September 2008

PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications
IFRS Manual of Accounting 2008
Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples, extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements.

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. Includes a question and answer section.

IFRS News Monthly newsletter focusing on the business implications of the IASB’s proposals and new standards.

Adopting IFRS – A step-by-step illustration of the transition to IFRS Illustrates the steps involved in preparing the first IFRS financial statements. It takes into account the effect on IFRS 1 of the standards issued up to and including March 2004.

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.

Disclosure Checklist 2007 Outlines the disclosures required by all IFRSs published up to September 2006.

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 2008. Illustrative Consolidated Financial Statements • Investment funds, 2006 • Banking, 2006 • Investment property, 2006 • Corporate, 2008 • Insurance, 2006 Realistic sets of financial statements – for existing IFRS preparers in the above sectors – illustrating the required disclosure and presentation. Share-based Payment – a practical guide to applying IFRS 2 Assesses the impact of the new standard, looking at the requirements and providing a step-by-step illustration of how to account for share-based payment transactions. SIC-12 and FIN 46R – The Substance of Control Helps those working with special purpose entities to identify the differences between US GAAP and IFRS in this area, including examples of transactions and structures that may be impacted by the guidance.

Financial instruments under IFRS High-level summary of the revised financial instruments standards issued in December 2003, updated to reflect IFRS 7 in September 2006. For existing IFRS preparers and first-time adopters.

Financial Reporting in Hyperinflationary Economies – Understanding IAS 29 2006 update (reflecting impact of IFRIC 7) of a guide for entities applying IAS 29. Provides an overview of the standard’s concepts, descriptions of the procedures and an illustrative example of its application.

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.

Similarities and Differences – a comparison of IFRS and US GAAP Presents the key similarities and differences between IFRS and US GAAP, focusing on the differences commonly found in practice. It takes into account all standards published up to August 2007. Understanding financial instruments – A guide to IAS 32, IAS 39 and IFRS 7 Comprehensive guidance on all aspects of the requirements for financial instruments accounting. Detailed explanations illustrated through worked...
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