Our global IFRS Manual of accounting is a comprehensive practical guide to IFRS. The 'Manual of accounting - IFRS 2015 supplement' should be read in conjunction with the Manual of accounting – IFRS 2015, Volumes 1 and 2. The supplement provides complementary guidance on how to prepare financial statements in accordance with the IFRSs and amendments to IFRS issued by the IASB as of 30 September 2015. The Manual and supplement have been compiled by PwC's Global Accounting Services team and are full of insights based on our IFRS experience around the world, with hundreds of practical worked examples. Key updates in the supplement are: • IFRS 9 Classification and measurement • IFRS 9 Impairment • IFRS 9 Hedge accounting • IFRS 15 Revenue • Appendix to the illustrative accounts for IFRS 9 'Financial instruments' • Appendix to the illustrative accounts for IFRS 15 'Revenue from contracts with customers' • Summary of minor changes to the existing chapters in the 2015 Manual How to use the supplement The supplement should be used alongside the 'Manual of accounting – IFRS 2015' with reference to the 'Summary of minor changes to the existing chapters in the Manual’. The new chapters and appendices bring the manual up to date for 2016. The manual and supplement can be read with the 2015 year end illustrative financial statement