How PwC's Financial Statements Value IFRS

Statement of Financial Position
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Statement of Financial Position
PWC chooses to demonstrate its financial position statement distinct from the companies in the US but in conformity with IFRS (International Financial Reporting Standards) through the following techniques:
Balance Sheet View: Ascertain unrealized profits and losses as the collateral's fair value less the cost of amortization. Under this perspective, gains and losses are acquired on the date of sale. Hence, the full profit and loss are regarded as unrealized until it matures.
Profit and loss statement view: Ascertain the unrealized profits and losses as the overall profits and losses for the period less the amount of cash collected or paid for those units. In this perspective, the managed or paid money is regarded as the acquired profit or loss as a whole.
Cash flow view: First, ascertain any acquired profits and losses as the variance be...