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The ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø view â€� IFRS Standards

Exploring topical issues in financial reporting

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Welcome to our discussion pages on topical issues in IFRS®ÌýAccounting Standards. Here we present the views of ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø global specialists and opinion leaders.

Our videos, blog posts and podcasts are designed to help you embed and explain the many ongoing changes in the financial reporting landscape.

Together, they examine a range of challenges facing both preparers and users of financial statements � from applying the major new standards (and preparing for future standards) to preparing your climate-related disclosures and accounting in these uncertain times.

Check out our content and share your views with us at .

Explore our back catalogue of videos, podcasts and blog posts.

Driving clarity in financial reporting

Areas of focus for 2024 year ends

Driving clarity in financial reporting
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podcast

20 years of Insights into IFRS®

Your practical guide to applying IFRS Accounting Standards
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Brian O'Donovan

Climate-related matters

Key stakeholder perspectives on why being clear on climate is important

Insurers' climate-related disclosures

Benchmarking insurers� climate-related disclosures in the 2023 reporting cycle
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hiker

Banks' climate-related disclosures

Benchmarking banks� climate-related disclosures in the 2023 reporting cycle
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woman

Climate-related risks | Financial reporting impacts

Helping you identify potential issues for your business
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podcast

Climate change and your financial statements

What are the impacts of climate-related risks and opportunities?
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reinhard-dotzlaw

Emissions series

Five questions to determine if your public statement has resulted in a constructive obligation

Emissions schemes

Generating carbon credits under voluntary schemes
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Allison Mcmanus

Emissions

ESG measures in executive pay packages
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Rachel Tucker

Emissions schemes

How do voluntary green schemes work?
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Irina Ipatova

Emissions

Net-zero commitments | Impacts on financial reporting
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Adrian King

Emissions schemes

Green initiatives in the airlines industry
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Mark Wrigglesworth

IFRIC agenda decisions

Identifying hyperinflationary economies

Segment reporting

Accounting for net zero

IFRIC agenda decisions

Our latest insights on the IFRS Interpretations Committee and its decisions
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Pearl in oyster shell on a vignetted background

Mergers and acquisitions

Mergers and acquisitions � Buying a business

Accounting for combinations under IFRS® Accounting Standards
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Julia Lapointe

Mergers and acquisitions � Selling a business

Key points to consider under IFRS® Accounting Standards
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podcast

Mergers and acquisitions � Partnering with others

Key points to consider under IFRS® Accounting Standards
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podcast

More insights

Three things to consider in your financial statements

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