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Need-to-know information in the corporate reporting and regulatory space

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News

Guides to financial statements | Investment funds – Illustrative disclosures | 4 December 2024

 

The impact of climate-related matters on impairment testing of non-current assets | 26 November 2024

 

IFRS compared to US GAAP handbook | 25 November 2024

 

ESMA enforcement priorities for 2024 | 25 November 2024

 

Assessing materiality | 21 November 2024

 

Changes to provisions on the horizon | 12 November 2024 

 

ESRS Foundations | 31 October 2024 

 

Guides to financial statements | Insurers – Illustrative disclosures | 17 October 2024 

 

Fair value measurement handbook | 30 September 2023

 

Guides to annual financial statements | Illustrative disclosures and Disclosure checklist | 26 September 2024

 

Applying the equity method | 19 September 2024

 

Insights into IFRS® – Our latest thinking | 10 September 2024

 

First-time reporting under ESRSs | 15 August 2024

 

CSRD – Your questions answered? | 15 August 2024

 

Clear on climate reporting | Climate in financial reporting | 31 July 2024

 

Reducing disclosures for subsidiaries | 30 July 2024

 

Global minimum top-up taxes in financial reports | 29 July 2024

 

Hyperinflationary presentation currency | 25 July 2024

 

Emissions and green schemes in financial reports | Your questions answered | 24 July 2024

 

Annual improvements process | 18 July 2024

 

Clear on climate reporting | 10 July 2024

 

How companies communicate financial performance is changing | 1 July 2024

 

Insurers' climate-related disclosures - 2023 reporting cycle  | 13 June 2024

 

Banks' climate-related disclosures - 2023 reporting cycle  | 10 June 2024

 

ESRS implementation – EFRAG guidance | 5 June 2024

 

Clear on climate reporting | Classification of financial assets  | 30 May 2024

 

Settlement by electronic payments | 30 May 2024

 

Contracts for renewable electricity | 9 May 2024

 

Joint guidance on interoperability | 2 May 2024

 

Clear on climate reporting | What’s the impact on the discount rate used in testing non-current assets for impairment?  | 30 April 2024

 

Clear on climate reporting | Net-zero commitments  | 29 April 2024

 

ISSB Standards | What’s next for the ISSB?  | 26 April 2024

 

Insurers’ full-year reporting under IFRS 17 and IFRS 9 | 18 April 2024

 

Global minimum top-up taxes in financial reports | 2 April 2024

 

Guides to condensed interim financial statements | Illustrative disclosures and Disclosure checklist | 26 March 2024

 

Uncertain times | What is the impact of external events on interim financial statements? | 26 March 2024

 

Acquiring insurance contracts | 21 March 2024

 

Business combinations and impairment  | 14 March 2024

 

GRI consults on new proposals | 29 February 2024

 

Equivalence – Achieving a cost-effective regime  | 27 February 2024

 

Uncertain times | How should companies assess and account for multiple exchange rates and lack of exchangeability? | 7 February 2024

Sustainability assurance – Proposed standard | 13 December 2023  

 

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

 

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

 

Clear on climate reporting | 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

 

Clear on climate reporting | Have you disclosed the impacts of climate-related matters clearly?  | 29 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 

 

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

 

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

 

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

 

ISSB Standards | Introducing a climate-first option | 06 April 2023

 

Issued financial guarantee contracts | 27 March 2023

 

The future of the GHG Protocol | 12 March 2023

 

Leases - Sale and leaseback | 28 February 2023

 

ISSB Standards | Commercially-sensitive opportunities | 24 January 2023 

 

ISSB Standards | Identifying reasonable and supportable information | 24 January 2023

 

ISSB Standards | Disclosing judgements, assumptions and estimates | 24 January 2023

 

ISSB Standards | Greenhouse gas emissions | 24 January 2023

 

ISSB Standards | Scope 3 emissions | 24 January 2023

 

ISSB Standards | Disclosing transition plans and targets | 24 January 2023

 

ISSB Standards | Using climate-related scenario analysis | 24 January 2023

 

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

ISSB Standards | Financed and facilitated emissions | 20 December 2022 

 

ISSB Standards | Assessing what information is material | 20 December 2022 

 

ISSB Standards | Incorporating industry-specific materials | 20 December 2022

 

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

 

ISSB Standards | Updating estimates in comparatives | 22 November 2022 

 

ISSB Standards | Timing of sustainability reporting | 22 November 2022 

 

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

 

ISSB Standards | 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

 

Consistency in disclosure of expected credit losses | 26 September 2022

 

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

 

ISSB Standards | Making the requirements proportionate | 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

 

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 

Real estate leases | 8 December 2020

 

Business combinations under common control | 2 December 2020

 

Lease liability in a sale-and-leaseback | 27 November 2020

 

IFRS 17 First impressions | 29 July 2020 | Insurance

 

IFRS 16 – Lease term | 14 July 2020 | Leases handbook

 

IFRS 17 – Final amendments are out now | 25 June 2020 | IFRS Insurance

 

Videos, podcasts and blog posts

Areas of focus for 2024 year ends | (podcast) 27 November 2024

 

IFRIC agenda decision - Segment reporting | (video) 8 August 2024

 

Net-zero commitments | How to identify a constructive obligation | (video) 29 May 2024

 

Insurance contracts | Real-time IFRS 17 | (video) 28 May 2024

 

IFRIC agenda decision - Climate-related commitments | (video) 13 March 2024

 

Connectivity matters | (blog) 29 January 2024