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Accounting and corporate reporting
PwC guidance
De-mystifying IFRS 9’s expected credit losses for loan commitments and financial guarantees - PwC video
IFRS 9’s new expected credit loss requirements apply to off balance sheet items such as loan commitments and issued financial guarantees. This is a significant change from current practice. PwC’s IFRS 9 banking specialists, Mark Randall and Chris Wood share practical insights in this short video: Demystifying IFRS 9 Impairment 9. Loan commitments and financial guarantees.

PwC IFRS News - February 2017
The February 2017 issue includes the following articles:

• New year’s resolutions every company should take on board.
• De-mystifying IFRS 9: Using forward looking information for expected credit loss.
• The five stages of grief: Accepting IFRS 17.
• IC rejections: IAS 28.
• IFRS 15 Mole: Accounting for free gifts.
• Cannon Street press:
  • PIR IFRS 13.
  • Insurance.
  • Conceptual framework.
  • IFRS 9.
• Leases Lab: Substitution rights.

IFRS year end accounting reminders - March 2017
The 31 March 2017 IFRS year end accounting reminders is a publication that outlines the IFRS reporting requirements as at 31 March 2017. It the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed plus a summary of the latest topical issues.