IFRS toolkit

Podcast – Areas of focus for 2023 year ends

Addressing stakeholder expectations in uncertain times

Annual illustrative disclosures

Helping you to tell your company’s story

Disclosure checklist

Newly effective standards

More guides

Including annual and interim illustrative disclosures, checklists and sector supplements

Fair value measurement handbook

Your guide to applying the requirements under IFRS® Accounting Standards and US GAAP

IFRS® compared to US GAAP

Your guide to the significant differences

Share-based payments – IFRS 2 handbook

Detailed guidance and illustrative examples to clarify practical application

Insights into IFRS® – Our latest thinking

Your practical guide to IFRS Accounting Standards

Revenue – IFRS 15 handbook

Detailed insight and guidance on the standard

IFRS 16 – Leases handbook

In-depth guidance on lease accounting

Earnings per share – IAS 33 handbook

Your step-by-step guide to EPS calculations and application issues

Combined and/or carve-out financial statements

This guide draws on our experience of this challenging area of reporting

Applying materiality when preparing financial statements

Companies encouraged to apply materiality and to provide company-specific disclosures

Global minimum top-up tax

Relief from deferred tax accounting

Assessing if a contract is onerous

Climate-related risks – 10 questions for audit committees

Cloud implementation costs

Moving to hybrid working

Is your leased office space impaired?

IFRS 17 for non-insurers

Acquiring insurance contracts

Transfers of insurance contracts and business combinations under IFRS 17 and IFRS 3

Insurers – Reporting now and into 2023

IFRS 17 – Interim reporting options