What is Inform?

Publication date: 29 Oct 2020

Inform is PwC’s online resource for accounting and auditing technical research.

Who can use Inform?

Inform is used by PwC’s assurance practice worldwide as well as our clients and other entities looking for an online, searchable and easy-to-navigate research tool. Subscribers can access the full content, including PwC’s Manuals of accounting and other application guidance. Non-subscribers have limited access.

What can I find on Inform?

Inform subscribers will find comprehensive content covering: authoritative accounting and auditing pronouncements, applicable law/regulation, PwC’s interpretative guidance, publications, tools and practice aids, etc. Additional content may vary depending on the ‘content site’ selected. For example, the Global site includes PwC’s IFRS manuals of accounting and the UK site includes the same Manuals but with additional guidance (for example, UK company law) that is relevant to UK entities.

For more information about the content see our video tutorials and full user guide, which explains Inform in more detail.

What makes Inform different?

Inform has a number of features that differentiate it from other products offering similar content. We have provided video tutorials to explain these features and help users make the most of them. Full instructions can be found in the Inform user guide.

Mobile version – how to use on your Smartphone.

My Inform – how to personalise your home page, create favourites, save search results, see your recently viewed documents and update your profile.

Versioned standards – See how the IFRS standards have changed over time, when and why.

More information on Inform’s features can be found in the user guide.

Why subscribe to Inform?

An annual subscription enables a company’s registered users to access the full content on Inform. For example, PwC’s guidance contains hyperlinks to related authoritative content such as relevant paragraphs within the IFRSs, making it easy to see how the standards should be applied in practice. Subscriptions are purchased on a concurrent user basis, meaning one subscription can be shared by many – on a one-at-a-time basis. There is no upper limit to the number of subscriptions that can be purchased.

How much does it cost?

The cost of an annual subscription is determined by the content purchased. For example, one licence to ‘Global’ (that is, IFRSs) is GBP 750 (USD 1170 and Euros 970). Territory content is available for UK, US, Canada, Hong Kong/China and Japan..

See Inform's pricing information for further details.

How can I stay up to date with new developments?

The technical alerts, under the News section of Inform, are updated with links to new content as it is added to the site. You can subscribe to Inform updates to receive a fortnightly round-up by email.

Who can I contact for more help?

If you need help accessing content on the site, want to take out a free trial or subscribe, please contact:

uk_inform@pwc.com or Inform.support.us@us.pwc.com (for US and Americas)

Feedback

We welcome feedback. Your comments help us deliver design and content changes that will improve the site for its users. You can email us at uk_inform@pwc.com.

Functionality

Publication date: 26 Jun 2017

In order to maximise the space on the screen for the text of content and make it easier to read, we have now included the functionality buttons in a floating 'Tools' icon  Tools box . The 'Tools' icon will automatically display when you open any content and will float on the right hand side of the screen so that you can use it at any time. Clicking on the 'Tools' icon will display the normal functionality like 'Download', 'Print', 'Copy link', 'Add to my documents' and 'Add to my favourites' plus links to your document and favourite views as well as 'My Inform':

Tools - screen shot 1 

From the functionality list, click on 'Print' or 'Add to my documents' and you can choose to either 'Add selected section' (e.g. the few paragraphs highlighted here - scroll to select a different section) or 'Add full document'.

03-splash-desktop 

On your mobile, the 'Tools' icon is displayed as a red arrow, see below:

Tools - screen shot 2 

To find out more about the new functionality watch the Navigation video and read the updated full user guide and quick reference guides.

User guides

Publication date: 26 Jun 2017

We have produced several quick reference guides to help you get started on Inform:

Inform placemat

How to search and browse content

Find out more

 

Functionality tips

How to search Inform effectively

Find out more

 

Functionality tips

How to use topic home pages

Find out more

 

The full user guide explains the features of the site in more detail. Also available are video tutorials for each aspect, which provide step-by-step guidance to help you make the most of Inform.

 

 

[+]Further help for PwC staff use only

User guides - FASB accounting standards codification quick reference guide

Publication date: 20 Mar 2017

The FASB accounting standards quick reference guide will assist you with understanding the structure of the content. It also includes a list of topics.

To view the quick reference guide, launch or detach the following PDF file: Please note: This link will open a new browser window. FASB accounting standards quick reference guide (PDF 132kb)

Release of Inform v3.7: An overview of the enhancements

Publication date: 03 Sep 2015

Inform's interface (i.e., what you see on screen) is being upgraded on September 5, 2015 to improve your user experience. Details of the enhancements included in the new version of Inform (version 3.7) are provided below.

You may need to refresh your browser (CTRL + F5) after the upgrade

When you access the new version of Inform for the first time through your computer's browser (i.e., Internet Explorer, Chrome, Firefox, etc.), you may find that the home page does not display properly. To fix this issue, simply press the CTRL + F5 keys on your keyboard and your browser display will refresh.

What's included in the new version (3.7) of Inform?

The main change is a new 'Home' page for each territory site that looks more like pwc.com and provides individual users with personalized links. We've also incorporated new page functionality based on global feedback from user interviews and surveys that will complement Inform's existing features.

Pictures of the new Inform Home page are included below. The top half of the screen is a the moving carousel that displays highlights of accounting and auditing developments and other helpful information. You can click on any of the headlines/stories to read more. Before you log into Inform, the bottom half of the screen displays auto-generated ‘News’ , ‘Most popular', ‘Most searched’ and ‘Recently added’ items. You can click on the links to see more detail. Once you've logged into Inform, the bottom half of the screen becomes personalized to you and displays 'News', 'My recently visited',' My favourites', 'My saved searches', 'My recently searched', 'My bookshelf', and 'My document builder'. Although the Home page design is different, you'll still be able to locate content in much the same way -- by selecting an area/item from the top menu bar, by searching, or by browsing the contents tree.

Inform can still be accessed on an iPad and the Mobile version is accessible from any smartphone.

To find out more about the new functionality, watch the video about the new Home page. An updated user guide and quick reference cards are also available.

Pictures of the new Inform Home page

Home page - Top half

Home page - Bottom half before login

Home page - Bottom half 'personalized' after log in

Video tutorials for using Inform - Home page

Publication date: 23 Jun 2017

This video provides you with an introduction to Inform, including an overview of the different sections of the site. It also shows you how to access the mobile version of the site, as well as the various territory sites.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 13.5MB).

Video tutorials for using Inform - Bookshelf page

Publication date: 06 Nov 2016

This video shows you how Inform's 'Bookshelf' page can help you access content more quickly. The 'Bookshelf' displays icons of key documents so that you're only one click away from key documents. There's a bookshelf for each category -- simply click on a book cover to access the publication or document.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 5.29MB).

Video tutorials for using Inform - News

Publication date: 23 Jun 2017

Inform keeps you up to date with technical developments. This video takes you through content available on the News page, including technical updates, diary, exposure drafts and discussion papers - summary of latest developments, standards - summary of latest developments, effective date/EU endorsement, and standards by year end.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 4.08MB).

Video tutorials for using Inform - Finding content

Publication date: 06 Nov 2016

You can browse or search to find the documents you need on Inform. This video shows you how to browse the site using the contents tree. It also shows you how you can change your screen to display documents according to your preference.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 5.07MB).

Video tutorials for using Inform - Navigation

Publication date: 23 Jun 2017

This video shows you how to navigate Inform using functionality such as contents tree, 'find within document', create your own virtual document, 'see also' links, icons for printing or bookmarking documents, navigation arrow buttons, and the scroll bar.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 11.01MB).

Video tutorials for using Inform - Searching content

Publication date: 06 Nov 2016

There are lots of ways to search Inform to help you find content more quickly - this video shows you how.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 4.71MB).

Video tutorials for using Inform - Advanced search

Publication date: 06 Nov 2016

This video shows you how to use advanced search features such as with/without certain words, exact phrase, and date published, to display, sort and refine your search results to help you find content more quickly on Inform.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 3.22MB).

Video tutorials for using Inform - Search results

Publication date: 06 Nov 2016

This video shows you different ways to display, sort and refine your search results to help you find content more quickly on Inform.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 6.26MB).

Video tutorials for using Inform - Printing content

Publication date: 23 Jun 2017

Once you've found the documents you need on Inform, you can print a section of a document or a full document. You can print a hard copy or create a pdf version to save and read offline - this video shows you how.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 4.08MB).

Video tutorials for using Inform - Versioned standards

Publication date: 06 Nov 2016

As International Accounting Standards are continually being updated with amendments and consequential amendments, we maintain one version of all of the international accounting standards with all of the updates clearly marked. We refer to these as the version standards, which this video explains.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 5.17MB) or Please note: This link will open in a new browser windowlow resolution (wmv, 1.57MB).

Video tutorials for using Inform - Mobile version

Publication date: 06 Nov 2016

This video shows you how to access all of Inform's content on a smartphone and explains how it differs from the desktop version.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 9.62MB).

Video tutorials for using Inform - My Inform

Publication date: 23 Jun 2017

This video shows you how to access your personalised content via 'My Inform'. Here you can access your favourites, documents you've created, recently viewed documents, saved searches and your profile details.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 7.88MB).

Video tutorials for using Inform - FASB codification functionality

Publication date: 13 May 2014

This video explains the additional functionality on Inform that is specific to the FASB codification content, including cross referencing, codification archive, codification links, and show with sources. It also explains how to join sections and combine subsections.

It is available to view on YouTube, or to download in Please note: This link will open in a new browser windowhigh resolution (mp4, 19.7MB) or Please note: This link will open in a new browser windowlow resolution (wmv, 2.65MB).

Quick reference guide for company administrators

Publication date: 06 Nov 2016

This Please note: This link will open in a new browser windowquick reference guide (pdf, 163kb) explains the options available to company administrators in My Inform.

Contact support

Publication date: 13 Nov 2020

Questions?

Contact us with questions about PwC’s Viewpoint!

Viewpoint support: us_product-licensing-support@pwc.com
Viewpoint Licensing Support: us_product-licensing-support@pwc.com

Copyright requirements

Publication date: 07 May 2015

Copyrights

Inform may include material copyrighted © from 1939-2015 by the following organizations. All hard copy reproductions must include the respective organization’s required copyright wording as denoted under “Copyright Requirements”, below.

PricewaterhouseCoopers
Inform © 2001-2015 PwC. All rights reserved. PwC refers to
the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

 

The following information pertains to the indicated territory site on Inform:

International
International Financial Reporting Standards Foundation (IFRSF)

International Financial Reporting Standards (IFRSs), which include International Accounting Standards and Interpretations, together with their accompanying documents are issued by the International Accounting Standards Board (IASB) and are copyright of the International Financial Reporting Standards (IFRS) Foundation.  The authoritative text of IFRSs is that issued by the IASB in the English language and reproduced in this database with IFRS Foundation permission. Copies may be obtained from the IFRS Foundation Publications Department. Please address publication and copyright matters to: IFRS Foundation Publications Department; 30 Cannon Street, London, EC4M 6XH, United Kingdom. ; Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749; Email:publications@ifrs.org  Web: www.ifrs.org

International Financial Reporting Standards: Copyright © 2015IFRS Foundation.  All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. However, you may reproduce International Financial Reporting Standards or related material only in accordance with your license agreement for the IFRS/IASB material contained on this database.

The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

ifrs_logo_help

The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IASC Foundation”, “IASCF”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International Accounting Standards” and “International Financial Reporting Standards” are Trade Marks of the IFRS Foundation.

 

International Federation of Accountants
International Standards on Auditing, Exposure Drafts, Draft Standards and Other IFAC publications ("IFAC publications") are copyright of the International Federation of Accountants, 529 Fifth Avenue, New York, New York, 10017, USA, Telephone 212-286-9344, Fax 212-286-9570. All rights reserved.

The IFAC publications are reproduced on this Database with the permission of the IFAC. The original approved text is that published by IFAC in the English language and copies may be obtained directly from IFAC. You may only reproduce an IFAC pronouncement in accordance with your license agreement for the IFAC material contained in this Database.

Australia

Australian Accounting Research Foundation
Australian Accounting Standards Board
 Auditing and Assurance Standards Board
 Australian Securities & Investments Commission
 Australian Stock Exchange Limited
 CCH Australia Limited
 Commonwealth Crown of Australia
 CPA Australia
 Investment & Financial Services Association
 The Institute of Chartered Accountants in Australia
 TimeBase Pty Ltd

 

Canada
The Chartered Professional Accountants of Canada 
Office of the Superintendent of Financial Institutions

 

Netherlands

Richtlijnen voor de jaarverslaggeving
Burgerlijk Wetboek Boek 2 - Rechtspersonen
RJ - uitingen
AFM Themaonderzoeken

Council for Annual Reporting ( Raad voor de Jaarverslaggeving )

Royal Dutch Institute of Registered Accountants ( Koninklijk Nederlands Instituut van Registeraccountants )

 

New Zealand

Crown and Parliamentary copyright material is reproduced with permission from the New Zealand Parliamentary Counsel Office

Institute of Chartered Accountants of New Zealand
The contents from the Members' Handbook ("Institute publications" are the copyright of the Institute of Chartered Accountants of New Zealand, Cigna House, 40 Mercer Street, 2nd Floor, PO Box 11342, Wellington, New Zealand, Telephone +64-4-474 7840, Fax +64-4-472 6282,E-mail: subscriptions@icanz.co.nz. All rights reserved.

The Institute publications are reproduced on this Database with the permission of the Institute. The original approved text of professional engagement standards or other Institute publications are published by the Institute in the English language and copies may be obtained direct from the Institute. You may only reproduce the professional engagement standards or other Institute publications contained in the Members' Handbook in accordance with your license agreement for the material contained on this Database.

Reserve Bank of New Zealand
External Reporting Board (XRB)

 

United Kingdom
The Auditing Practices Board
material is reproduced with the permission of CCAB Limited.

The Institute of Chartered Accountants in England and Wales and the Accounting Standards Board:

Statements of Standard Accounting Practice; Financial Reporting Standards; Exposure Drafts; and other material published by the above. © The Accounting Standards Board and The Institute of Chartered Accountants in England and Wales.

All rights reserved. No part of any of these works may be reproduced or used in any form (including storage by electronic means other than loading the text onto the computer hardware of the registered user of this database) without the written permission of the Institute of Chartered Accountants in England and Wales and the Accounting Standards Board Limited other than in accordance with the provisions of the Copyright Designs and Patents Act 1988. Applications for permission to reproduce any part of such work should be addressed to Accountancy Books at 40
Bernard Street, London WC1N 1LD, United Kingdom.

Crown copyright material is reproduced by permission of the Controller of Her Majesty’s Stationery Office.

PwC Manual of Accounting - © PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

The PwC Manual of Accounting has been provided to you under the terms of your Comperio® License Agreement with PwC. This Manual and any permitted copies or extracts from the Manual must be used exclusively for your internal business purposes. PwC accepts no responsibility and disclaims all liability of any kind for any action which you or any other party takes or refrains from taking on the basis of the contents of this Manual.

Propylon Limited has copyright in and permission to reproduce and include in its proprietary database the current text of Financial Reporting Standards, Statements of Standard Accounting Practice, Statements of Auditing Standards and Guidelines and other relevant material and the current text of the companies legislation and statutory instruments. PwC is licensed to reproduce the database by agreement with Propylon Limited, 13 Herbert Street, Dublin, Republic of Ireland.

 

United States of America
American Institute of Certified Public Accountants, Inc. New York NY

Financial Accounting Standards Board, Norwalk CT

Federal Accounting Standards Advisory Board, Washington, DC

Governmental Accounting Standards Board, Norwalk CT

Government Finance Officers Association, Chicago IL

John Wiley & Sons, Inc.

Committee of Sponsoring Organizations of Treadway Commission (COSO)

 

Throughout the Database

© 1971 - 2015 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

All other copyright holders are acknowledged in the relevant part of the database.

 

Copyright Requirements

All hard copy reproductions must include the respective third-party organizations’ copyright notice wording as denoted below. If separate organization wording is not below, the following format should be used:

Copyright [year(s)] by [organization]. Reprinted with permission.

PricewaterhouseCoopers:
© 2001-2015 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

 

Australia
AASB licensed materials:
Copyright © [year(s)] Australian Accounting Standards Board.

ASIC licensed materials:
Copyright © by the Australian Securities and Investments Commission, Level 24, No 1 Martin Place, Sydney, NSW, 2000 (GPO Box 4866, Sydney, 1042), Australia. All rights reserved.

ASX licensed materials:
Copyright © by Australian Stock Exchange Limited. All rights reserved.

Commonwealth Crown and CCH licensed materials:
Copyright © by Commonwealth Crown of Australia and CCH Australia Limited, ABN 95 096 903 365. All rights reserved.

CPA Australia & ICAA licensed materials:
Copyright © by CPA Australia and the Institute of Chartered Accountants in Australia. All rights reserved.

IFSA licensed materials:
Copyright © by the Investment & Financial Services Association Limited. All rights reserved.

 

Canada
© yyyy The Chartered Professional Accountants of Canada. All Rights Reserved.
© yyyy International Federation of Accountants. All Rights Reserved.
wherein “yyyy” denotes the year in which the reproduction is made or is to be distributed.

 

Global / International

IFRS Foundation licensed materials:

Copyright © [years(s)]IFRS Foundation.  All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. However, you may reproduce International Financial Reporting Standards or related material only in accordance with your license agreement for the IFRS/IASB material contained on this database.

IFAC licensed materials
Copyright © International Federation of Accountants.

 

United States

AICPA licensed materials:

Copyright [year(s)] by American Institute of Certified Public Accountants. Used with permission.

Copyright [year(s)] by The Committee of Sponsoring Organizations of the Treadway Commission, New York, New York

FASB licensed materials:

Copyright [year(s)] by Financial Accounting Foundation, Norwalk, Connecticut

Copyright [year(s)] by American Institute of Certified Public Accountants, New York, New York

GASB licensed materials:

Copyright 1984-[year] by Financial Accounting Foundation, Norwalk, Connecticut

Copyright 1974-1980 by American Institute of Certified Public Accountants, New York, New York

Copyright 1976-1984 by Government Finance Officers Association, Chicago, Illinois

 

New Zealand
Institute of Chartered Accountants of New Zealand licensed materials:
Copyright © Institute of Chartered Accountants of New Zealand

  

Third- Party Licensee’s Hard Copy Reproduction Limits

Except as stated below, third-party licensees may reproduce up to ten (10) hard copies of a document in its entirety or twenty-five (25) copies of selected excerpts solely for its own internal business purposes. An excerpt is defined as the lesser of fifteen pages or 25% of a specific document. To reproduce copies in excess of the foregoing, approval is required. Licensees should email inform.support.us@us.pwc.com for such approval.

FASB - Authorized users of licensee may print a reasonable number of copies of sections of the content available through normal use of the Licensed Materials solely for their own internal reference. 

GASB - Authorized users of licensee may print a reasonable number of copies of sections of the content available through normal use of the Licensed Materials solely for their own internal reference. 

AICPA - Licensees may reproduce up to 10 hard copies of a particular document in its entirety or 100 copies of selected excerpts for their internal business purposes. Licensee may distribute up to 30 copies of selected excerpts to any client solely in support of research on a client's behalf. Complete standards may not be provided to Licensee's clients.

United Kingdom limit - Except as expressly stated herein you may reproduce in hard copy for your sole use a single hard copy of information obtained from that site provided that this is done on an "ad hoc" basis only and provided that no more than a single extract is reproduced on each occasion.

 

PwC Staff Hard Copy Reproduction Limits

Except as stated below, PwC staff may reproduce 25 hard copies of a document in its entirety or 100 copies of selected excerpts for PwC internal business purposes. Copies may not be given to clients, except as set forth below. An excerpt is defined as less than 25% of a specific document. To reproduce copies in excess of the foregoing, staff must inform.support.us@us.pwc.com for approval.

FASB - PwC staff may print a reasonable number of copies of sections of the content available through normal use of the FAF/FASB licensed materials solely for their own internal reference. Each hard copy reproduction must include the FAF copyright notice, denoted above.

AICPA - PwC staff may reproduce an unlimited number of hard copies of a document in its entirety or of selected excerpts for PwC internal business purposes except the following: Accounting Trends and Techniques, Individual Audit Risk Alerts,   Individual Audit and Accounting Guides, and Individual Audit and Accounting or Attest Practice Aids, of which internal users may generate up to 500 hard copies.  Staff may distribute up to 30 copies of selected excerpts to any client solely in support of research on a client's behalf. Complete standards may not be provided to clients.

GASB - PwC staff may print a reasonable number of copies of sections of the content available through normal use of the FAF/FASB licensed materials solely for their own internal reference.

United Kingdom - Except as expressly stated herein you may reproduce in hard copy for your sole use a single hard copy of information obtained from that site provided that this is done on an "ad hoc" basis only and provided that no more than a single extract is reproduced on each occasion. Staff may, however, make copies of the copyright data of the PwC-UK (United Kingdom firm) as set out in the PwC Staff Hard Copy Reproduction Limits above.

© 2015 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

 

 
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