Pocketbook of IFRS for FMCG Industry:

Pocketbook of IFRS for FMCG Industry: Industry-Specific Guide to IFRS 15, IAS 2, IFRS 16, IFRS 18 & ESG Standards for FMCG Finance, Audits & Disclosures

The FIRST and ONLY practical guide to IFRS tailored exclusively for the FMCG industry—packed with real-world case studies, disclosures, templates, and diagnostic tools.

Are you a CFO, finance controller, auditor, or finance student working in the fast-moving consumer goods (FMCG) industry?

Do you often struggle to apply complex IFRS standards like IFRS 15, IAS 2, IFRS 16, IAS 36, or IFRS 18 to dynamic FMCG environments with trade promotions, rebates, inventory obsolescence, or leased warehouses?

This book is your solution.

Written by renowned finance expert B D Chatterjee (FCA, ACMA, ACS, DipIFR – ACCA UK) with 40+ years of global experience, this Pocketbook of IFRS for FMCG Industry bridges the gap between global accounting standards and real-world FMCG finance challenges.

What Makes This Book a Must-Have for FMCG Finance Professionals?

• ✅ FMCG-Exclusive Coverage: The only IFRS book fully customized for FMCG sectors—retail, food & beverages, personal care, dairy, & consumer health.

• ✅ Industry-Relevant Case Studies: Learn through examples like BOGO schemes, trade discounts, supermarket slotting fees, loyalty points, & online marketplace sales.

• ✅ End-to-End Coverage of Key IFRS Standards:

• IFRS 15: Promotions, discounts, returns, loyalty programs
• IAS 2: Inventory valuation, expiry risks, FIFO/Weighted average costing
• IFRS 16: Right-of-use (ROU) assets for outlets, fridges, logistics fleets
• IAS 38: Branding, advertisement, trademarks, capitalized intangibles
• IFRS 18: New presentation & disclosure rules contextualized for FMCG
• IFRS S1 & S2: ESG, climate risk, and Scope 3 emissions in supply chains
• IAS 36: Impairment of brands and underperforming products
• IFRS 9: Trade receivables, credit risk, and ECL

• ✅ Diagnostic Quizzes & Compliance Checklists after every module

• ✅ Disclosure Templates & Sample Notes for financial statements and audits

• ✅ IFRS Mapping Dashboards and FMCG-focused annexures for instant application

What’s Inside This Comprehensive Pocketbook?

12 Powerful Chapters:

1. Overview of IFRS in the FMCG Sector
2. Revenue Recognition under IFRS 15 – Promotions, Trade Offers, Discounts
3. Inventories (IAS 2) – Valuation, Losses, Obsolescence
4. Property, Plant & Equipment (IAS 16) & Leases (IFRS 16)
5. Branding & Intangibles (IAS 38)
6. Foreign Currency & Hedging (IAS 21, IFRS 9)
7. Provisions, Contingencies & Warranties (IAS 37)
8. Impairment of Assets (IAS 36)
9. Disclosures, Reporting & Compliance Audits
10. Business Combinations & Consolidation (IFRS 3, IFRS 10)
11. IFRS 18 Implementation in FMCG Context
12. ESG & Climate Disclosures under IFRS S1/S2

Practical Annexures Include:

• FMCG-specific IFRS-to-Financial Statement linkages
• Disclosure checklists mapped to FMCG operations
• Materiality dashboards and going concern checklists
• Sample internal memos and journal entries

Who Should Read This Book?

This book is your essential toolkit if you are:

• A CFO or Financial Controller in a retail or FMCG group
• A Finance Manager preparing audit-ready financials
• An Auditor or Consultant assessing FMCG clients

Bonus: Prepare Your FMCG Group for IFRS 18 & ESG Mandates

IFRS 18 and IFRS S2 will soon redefine reporting expectations. This book helps you future-proof your disclosures, ESG compliance, and investor reporting—specifically for your FMCG value chain.

Transform your IFRS understanding and elevate your FMCG reporting standards—get your copy today.

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