内容
PwC's "Manual of accounting - IFRS supplement 2020" should be read in conjunction with the "Manual of accounting - IFRS 2019", Volumes 1 and 2. The supplement provides complementary guidance on how to prepare financial statements in accordance with the IFRSs and amendments to IFRSs issued by the International Accounting Standards Board (IASB) for accounting years ending December 2019. Together, these three volumes comprise the "Manual of accounting - IFRS 2020", our comprehensive guide which brings together the IFRS experience of PwC's global network.