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IFRS news
Issued financial guarantee contracts | 27 March 2023
Accounting for electronic payments | 23 March 2023
IFRS 9 – Classification and measurement | 23 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
Global minimum top-up tax | 9 January 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
Investment funds – Illustrative disclosures | 13 December 2022 | Guides to financial statements
Fair value measurement – US GAAP and IFRS® Accounting Standards | 7 December 2022
Banks – Illustrative disclosures | 7 December 2022 | Guides to financial statements
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
IFRS® compared to US GAAP | 15 December 2021
Banks – Illustrative disclosures | 13 December 2021
Investment funds – Illustrative disclosures | 13 December 2021
Disclosure of supplier finance arrangements | 10 December 2021
New IFRS 17 transition option | 10 December 2021
Fair value measurement – IFRS® Standards and US GAAP | 30 November 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
Insights into IFRS – Our latest thinking | 14 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
Lack of exchangeability | 17 May 2021
Sustainability reporting journey | 13 May 2021
Rent concessions – Lessee relief extended | 12 May 2021
Recognising deferred tax on leases | 11 May 2021
Banks and climate risk – Basel Committee reports | 6 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
Applying materiality when preparing financial statements | 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
Investment funds – Illustrative disclosures | 11 January 2021
Fair value measurement – IFRS® Standards and US GAAP | 17 December 2020
Banks – Audit of expected credit loss | 11 December 2020
Banks – Illustrative disclosures | 10 December 2020 | Guides to financial statements
IFRS® compared to US GAAP | 10 December 2020
Real estate leases | 8 December 2020
Business combinations under common control | 2 December 2020
Lease liability in a sale-and-leaseback | 27 November 2020
ESMA enforcement priorities for 2020 | 10 November 2020
New standard setter for sustainability reporting? | 8 October 2020
Annual Illustrative disclosures | 30 September 2020 | Guides to financial statements
Annual Disclosure checklist | 30 September 2020 | Guides to financial statements
Insurers - Illustrative disclosures | 29 September 2020 | Guides to financial statements
Insights into IFRS 17th edition | 10 September 2020
IFRIC agenda decisions | 3 September 2020
IBOR reform - Phase 2 final amendments issued | 3 September 2020 | IBOR reform
IFRS 17 First impressions | 29 July 2020 | Insurance
IBOR reform - Approaching the end of phase two | 23 July 2020 | IBOR reform
IFRS 16 – Lease term | 14 July 2020 | Leases handbook
IFRS 17 – Final amendments are out now | 25 June 2020 | IFRS Insurance
IBOR reform – Feedback on the exposure draft | 25 June 2020 | IBOR Reform and IFRS
Rent concessions – Practical relief for lessees | 28 May 2020 | Leases
Annual Improvements to IFRS Standards | 27 May 2020
IFRS 17 – Fine-tuning before publication | 21 May 2020
Accounting for proceeds before an asset’s intended use | 14 May 2020
Guides to financial statements | 29 April 2020
COVID-19 – Proposed amendments to IFRS® Standards | 20 April 2020
IBOR reform – Phase 2 exposure draft issued | 9 April 2020 | IBOR reform and IFRS
Re-shaping financial statement presentation | 8 April 2020
ESMA guidance on the COVID-19 impact on reporting ECLs | 25 March 2020
Should goodwill amortisation be reintroduced? | 25 March 2020
Covid-19 | Financial reporting | 20 March 2020
IFRS 17 effective date deferred to 2023 | 17 March 2020 | IFRS Insurance
IBOR reform – End of second-phase discussions | 27 February 2020 | IBOR reform and IFRS
IFRS®17 amendments – Further topics redeliberated | 26 February 2020 | Insurance
IFRS 16 – Applying the new leases standard | 13 February 2020 | IFRS today
Insurers – Guidance for audit committees on IFRS®17 implementation | 7 February 2020 | Insurance
IFRS®17 amendments – Five more topics discussed | 31 January 2020 | Insurance
IBOR reform – Broad discussions including new disclosures | 31 January 2020 | IBOR reform and IFRS
Classifying liabilities as current or non-current | 30 January 2020 | IFRS® Standards – Better communication in financial reporting
Investment funds - Illustrative disclosures | 23 January 2020 | Guides to financial statements
Improving the usefulness of financial statements | 9 January 2020 | IFRS better communication in financial reporting
IFRS Today – Videos, podcasts and blog posts
Greenhouse gas emissions – Making standard setting fit for the future | (blog) 23 March 2023
Emissions Schemes | Green initiatives in the airlines industry | (podcast) 21 March 2023
Areas of focus for 2022 year ends | (podcast) 6 December 2022
Towards global agreement on sustainability reporting | (blog) 10 November 2022
Sustainability reporting: Time to deliver on global alignment | (blog) 21 October 2022
Sustainability reporting will test the will of regulators | (blog) 14 July 2022
IFRIC agenda decisions - Electronic payments | (video) 23 June 2022
Comparing international, EU and US sustainability reporting proposals | (podcast) 13 June 2022
Banks' climate-related disclosures | Phase 2 (blog) 7 June 2022
Banks' climate-related disclosures | Phase 1 (blog) 26 April 2022
IFRIC agenda decisions - SPAC transactions | (video) 25 March 2022
Climate-related risks | Financial reporting impacts (podcast) 14 February 2022
IFRIC agenda decisions – Does an emissions scheme create an obligation? (video) 10 February 2022
Getting ready for sustainability reporting standards (video) 17 December 2021
COVID-19 podcast – Areas of focus for 2021 year ends (podcast) 1 December 2021
Climate change and your financial statements (podcast) 19 July 2021
Mergers and acquisitions – Partnering with others (podcast) 12 July 2021
IFRIC agenda decisions – June's meeting (video) 29 June 2021
Climate disclosure at banks – Risks are clear, but what are the opportunities? (blog) 20 May 2021
IFRIC agenda decisions – April's meeting (video) 29 April 2021
Mergers and acquisitions – Selling a business (blog) 22 April 2020
European banks and COVID-19 – What do annual 2020 accounts say? (blog) 14 April
Climate risk is financial risk – For banks it’s a board-level issue (blog) 7 April 2021
IFRIC agenda decisions – Cloud computing (video) 25 March 2021
Mergers and Acquisitions – Buying a Business (podcast) 18 March 2021
Brexit and financial reporting – Telling your story (blog) 16 March 2021
IFRIC agenda decisions – An overview of February’s meeting (video) 11 February 2021
IFRIC agenda decisions – Three key topics from December’s meeting (video) 10 December 2020
COVID-19 podcast – Areas of focus for 2020 year end (podcast) 10 December 2020
European banks and COVID-19 – Impacts on 2020 Q3 results (blog) 19 November 2020
IBOR reform – Phase 2 final amendments (podcast) 1 September 2020
European banks and COVID-19 – the impact on 2020 half-year results (blog) 21 August 2020
Canadian banks and COVID-19 – Impacts on half-year results (blog) 22 June 2020
COVID-19 - Accounting for provisions (podcast) 18 June 2020
COVID-19 - Accounting for government assistance (podcast) 4 June 2020
COVID-19 - Estimating in uncertain times (podcast) 29 May 2020
Banks – Q1 reports show impact of COVID-19 (blog) 21 May 2020
IFRS 17 – Moving forward with implementation (podcast) 6 May 2020
What changes are being made to IFRS 16 because of COVID-19 (watch video | read transcript) 24 April 2020
COVID-19 – Financial reporting implications (podcast) 16 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
IFRIC Updates – Regulators are paying attention; are you? (blog post) 22 May 2019
Brexit and financial reporting – Part two (podcast) 11 March 2019
Brexit and financial reporting – Part one (podcast) 28 February 2019
Leases – Overcoming the challenges of complying (podcast) 16 February 2019
Preparing for IFRS 16, the new leases standard (podcast) 21 November 2018
Crypto-assets – Risk and governance (podcast) 19 October 2018
IFRS 9 – Hedge accounting (podcast) 25 July 2018
Blockchain and cryptocurrencies (podcast) 19 July 2018
IFRS 16 – What didn't the standard tell us? (blog post) November 2017
New standards – Coordinating group and local numbers (blog post) July 2017
IFRS 15 – Earnings surprises in store for investors? (blog post) April 2017
Insurance contracts – No time to watch and wait (blog post) January 2017
Leases – 10 key questions to help you prepare for IFRS 16 (blog post) October 2016
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