This publication is intended to guide you through some of the accounting challenges facing chemicals and performance technologies companies that report under IFRS. This survey, which is based on a review of the consolidated financial statements of 27 companies from 18 countries, will assist you in understanding the accounting issues relevant to the industry and the approaches taken by companies to address them. Companies already applying IFRS will find in the survey valuable information on trends in disclosure and accounting policies within the chemicals and performance technologies industry. Companies that haven't yet adopted IFRS will find the survey useful in assessing the impact of adopting IFRS.