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IFRS news

Sustainability assurance – Proposed standard | 13 December 2023  

 

Guides to financial statements | Banks – Illustrative disclosures | 7 December 2023  

 

Climate change | What’s the impact on useful lives and residual values of PP&E and intangible assets?  | 7 December 2023

 

Climate change | What’s the impact on cash flow projections used for impairment testing of non-financial assets? | 7 December 2023  

 

Financial liability or equity? | 4 December 2023

 

Climate change | Have you disclosed the impacts of climate-related matters clearly?  | 29 November 2023

 

Fair value measurement handbook | 22 November 2023

 

IFRS compared to US GAAP handbook | 21 November 2023

 

Global minimum top-up taxes in 2023 reports | 20 November 2023

 

ESMA enforcement priorities for 2023 | 15 November 2023

 

Financial reporting in uncertain times resource centre | 1 November 2023

 

Share-based payments – IFRS 2 handbook | 30 October 2023 

 

Guides to financial statements | 28 September 2023 

 

Applying materiality when preparing financial statements | 28 September 2023

 

Insurers’ half-year reporting under IFRS 17 and IFRS 9 | 27 September 2023

 

Insights into IFRS | 8 September 2023

 

First set of ESRSs is now out! | 6 September 2023

 

The ISSB's future priorities | 6 September 2023

 

Lack of exchangeability | 24 August 2023

 

ISSB Standards are now live! | 20 July 2023

 

Accounting for voluntary carbon credits | 12 July 2023

 

ESRS | Responding to ESRS proposals | 12 July 2023

 

Net-zero commitments | 6 July 2023

 

IFRS 15 – Review of revenue requirements | 3 July 2023

 

Insurers' first reporting under IFRS 17 and IFRS 9 | 23 June 2023

 

Insurers' climate-related disclosures | 14 June 2023

 

2022 Banks' climate-related disclosures - TCFD recommendations  | 8 June 2023

 

Disclosure of supplier finance arrangements | 31 May 2023

 

IFRS 9 – Review of impairment requirements | 31 May 2023

 

Global minimum top-up tax | 23 May 2023

 

2022 Banks' climate-related disclosures - 2022 annual reports  | 27 April 2023

 

2022 insurers' reporting on IFRS 17 and IFRS 9 | 13 April 2023

 

ISSB | Sustainability reporting | Introducing a climate-first option | 06 April 2023

 

Interim financial statements | 04 April 2023

 

Issued financial guarantee contracts | 27 March 2023

 

Accounting for electronic payments | 23 March 2023

 

IFRS 9 – Classification and measurement | 23 March 2023

 

The future of the GHG Protocol | 12 March 2023

 

Leases - Sale and leaseback | 28 February 2023

 

ISSB | Sustainability reporting | Commercially-sensitive opportunities | 24 January 2023 

 

ISSB | Sustainability reporting | Identifying reasonable and supportable information | 24 January 2023

 

ISSB | Sustainability reporting | Disclosing judgements, assumptions and estimates | 24 January 2023

 

ISSB | Sustainability reporting | Greenhouse gas emissions | 24 January 2023

 

ISSB | Sustainability reporting | Scope 3 emissions | 24 January 2023

 

ISSB | Sustainability reporting | Disclosing transition plans and targets | 24 January 2023

 

ISSB | Sustainability reporting | Interoperability between ISSB and EU requirements | 24 January 2023

 

ISSB | Sustainability reporting | Using climate-related scenario analysis | 24 January 2023

 

Uncertain times | Impacts of inflation and interest rates on impairment | 16 Janaury 2023

ISSB | Sustainability reporting | Financed and facilitated emissions | 20 December 2022 

 

ISSB | Sustainability reporting | Assessing what information is material | 20 December 2022 

 

ISSB | Sustainability reporting | Incorporating industry-specific materials | 20 December 2022

 

Insurers' initial views – IFRS 17 and IFRS 9 | 20 December 2022

 

IFRS® compared to US GAAP | 20 December 2022

 

Guides to financial statements | Investment funds – Illustrative disclosures  | 13 December 2022 

 

Fair value measurement – US GAAP and IFRS® Accounting Standards  | 7 December 2022

 

Guides to financial statements | Banks – Illustrative disclosures | 7 December 2022 

 

ISSB | Sustainability reporting | Updating estimates in comparatives | 22 November 2022 

 

ISSB | Sustainability reporting | Timing of sustainability reporting | 22 November 2022 

 

ISSB | Sustainability reporting | Reporting on topics other than climate | 18 November 2022 

 

ESMA enforcement priorities for 2022 | 10 November 2022

 

Classifying liabilities as current or non-current | 3 November 2022

 

ISSB | Sustainability reporting | Resource centre on implementing the new standards | 26 October 2022 

 

ISSB | Sustainability reporting | Understanding the scope of reporting | 26 October 2022 

 

Moving to hybrid working – Is your leased office space impaired? | 13 October 2022

 

Proposed updates to IFRS for SMEs® | 29 September 2022

 

Acquiring insurance contracts | 28 September 2022

 

Consistency in disclosure of expected credit losses | 26 September 2022

 

Lease liability in a sale-and-leaseback | 26 September 2022

 

ISSB | Sustainability reporting | Scalability | 23 September 2022 

 

IASB® priorities for 2022-2026 | 16 September 2022

 

Global minimum top-up tax under BEPS 2.0 | 9 August 2022

 

Insurers – Reporting now and into 2023 | 27 July 2022

 

Assessing if a contract is onerous | 25 July 2022

 

Review of IFRS 10, 11 and 12 concludes | 29 June 2022

 

How should companies account for hyperinflationary economies? | 24 June 2022

 

Earnings per share – IAS 33 handbook | 14 June 2022

 

Sustainability reporting | 9 June 2022

 

IFRS 17 for non-insurers | 12 May 2022

 

Banks' climate-related disclosures | 26 April 2022

 

Get ready for ISSB sustainability disclosures | 31 March 2022

 

Combined and/or carve-out financial statements | 16 February 2022

 

Have you disclosed the impacts of climate-related matters clearly? | 17 January 2022 

 

New IFRS 17 transition option | 10 December 2021

 

Classification of debt with future covenants | 29 November 2021

 

ESMA enforcement priorities for 2021 | 11 November 2021

 

New sustainability standards board | 3 November 2021

 

A new transition option for IFRS 17 | 2 November 2021

 

Guides to financial statements | 30 September 2021

 

Time to reverse impairment losses on non-financial assets? | 2 September 2021

 

Simplifying subsidiaries' reporting | 2 September 2021

 

A new transition option for IFRS 17 | 29 July 2021

 

Insurers – Further guidance for audit committees on applying IFRS 17 | 28 July 2021

 

What are the potential impacts of climate change on inventories? | 26 July 2021

 

Do green loans meet the SPPI criterion? | 14 July 2021

 

Cloud implementation costs | 14 July 2021

 

Climate change | Financial reporting  | 28 June 2021

 

Progress in new transition option for IFRS 17 | 23 June 2021

 

Investor-focused management commentary | 15 June 2021

 

Potential new transition option for IFRS 17 | 28 May 2021

 

Sustainability reporting journey | 13 May 2021

 

Rent concessions – Lessee relief extended | 12 May 2021

 

Recognising deferred tax on leases | 11 May 2021

 

Interim financial statements | 29 April 2021

 

Shaping the future standard-setting agenda  | 12 April 2021

 

Interim reporting choices under IFRS 17 | 6 April 2021

 

IFRS 16 – An overview | 31 March 2021

 

Rent concessions – Lessee relief extended | 31 March 2021

 

IFRIC agenda decisions | March 2021

 

Acquiring loans | 30 March 2021

 

Regulatory assets and regulatory liabilities | 30 March 2021

 

Unifying sustainability reporting | 16 March 2021

 

Accounting policy or estimate? | 2 March 2021

 

Rent concessions – Proposal to extend relief | 11 February 2021

 

Rent concessions | 4 February 2021

 

Regulatory assets and regulatory liabilities | 28 January 2021

IFRS Today – Videos, podcasts and blog posts

IFRIC agenda decisions – Three key topics from December’s meeting (video) 10 December 2020

 

Banks – Q1 reports show impact of COVID-19 (blog) 21 May 2020

 

What changes are being made to IFRS 16 because of COVID-19 (watch video | read transcript) 24 April 2020

 

Focus on income taxes (watch video | read transcript) 27 February 2020

 

IFRS 16 – Applying the new leases standard (watch video | read transcript) 13 February 2020

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