| Must know |
US tax reform that impacts deferred and current income tax accounting for financial statements at 31 December 2017
PwC In brief 2017-15 looks at the details
Effective date: 2017
Accounting for options over intellectual property in the pharmaceutical and life sciences industry
IFRS IC decision on interest and penalties related to income taxes
Effective date: 2019
| Practical insights |
IFRS 15 the basics – Step 4 – Allocation of the transaction price to separate performance obligations – PwC video
Do you know how to allocate the transaction price to the separate performance obligations identified in a revenue contract with a customer? The fifth video covers “step 4”, allocation of the transaction price in the so-called “5 step model” in IFRS 15.
| Detailed guidance |
Accounting considerations of the US tax reform - PwC In depth
This In depth describes the tax law changes and the tax accounting consequences and has been issued by PwC in the US. It identifies areas in which the tax accounting under IFRS and US GAAP might be different.
IFRS 16, ‘Leases’ for the shipping industry - PwC In depth supplement
The shipping industry is likely to be one of the most affected by the new standard. This In depth supplement explains how the arrangements common in the shipping industry will be accounted for under IFRS 16.
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