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News
Uncertain times digital hub ´¥ÌýImport tariffs â€� What’s the impact on your financial reporting?ÌýÌý| 17 April 2025
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Insurers� 2024 annual financial statements | 15 April 2025
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Simplifying ESRS | 10 April 2025
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EU releases Omnibus proposalsÌý| 3 April 2025
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Uncertain times digital hub | What is the impact of external events on interim financial statements? | 25 March 2025
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Real-time ESRS | 20 March 2025
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Uncertain times digital hub | How will new import tariffs affect impairment testing of non-current assets? | 18 March 2025
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Clear on climate reporting hub ´¥ÌýThe impact of climate-related matters on impairment testing of non-current assetsÌý| 18 March 2025
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IFRSÌýfor SMEs®ÌýupdatedÌý| 27 FebruaryÌý2025
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ISSB StandardsÌý´¥ÌýProposals to simplify IFRS S2Ìý´¥Ìý30 January 2025
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ISSB StandardsÌý´¥ÌýFinanced and facilitated emissionsÌý| 30 January 2025
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Key features of ESRSÌý| 24 January 2025
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Reducing disclosures for subsidiariesÌý´¥Ìý14 January 2025
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Updating how IFRS Standards are set | 13 January 2025
Nature-dependent electricity contractsÌý| 18 December 2024
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Global minimum top-up taxes in financial reportsÌý| 10 December 2024
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Guides to financial statementsÌý´¥ÌýBanks â€� Illustrative disclosuresÌý| 9 December 2024
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Guides to financial statementsÌý´¥ÌýInvestment funds â€� Illustrative disclosuresÌý| 4 December 2024
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How should companies account for hyperinflationary economies?Ìý| 4 December 2024
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IFRS compared to US GAAP handbookÌý| 25 November 2024
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ESMA enforcement priorities for 2024 | 25 November 2024
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ISSB StandardsÌý´¥ÌýUnderstanding what to reportÌý´¥Ìý22 November 2024Ìý
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Assessing materiality | 21 November 2024
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Changes to provisions on the horizonÌý| 12 November 2024Ìý
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ESRS Foundations | 31 October 2024Ìý
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Guides to financial statementsÌý´¥ÌýInsurers â€� Illustrative disclosuresÌý| 17 October 2024Ìý
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Fair value measurement handbookÌý| 30 September 2023
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Guides to annual financial statementsÌý| Illustrative disclosures and Disclosure checklist | 26 September 2024
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Applying the equity methodÌý| 19 September 2024
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Insights into IFRS® � Our latest thinking | 10 September 2024
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First-time reporting under ESRSs | 15 August 2024
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CSRD â€� Your questions answered?Ìý| 15 August 2024
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Clear on climate reporting ´¥ÌýClimate in financial reportingÌý| 31 July 2024
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Hyperinflationary presentation currency | 25 July 2024
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Emissions and green schemes in financial reports | Your questions answered | 24 July 2024
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Annual improvements process | 18 July 2024
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Clear on climate reporting | 10 July 2024
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How companies communicate financial performance is changingÌý| 1 July 2024
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Investor-focused management commentaryÌý| 25 June 2024
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Insurers' climate-related disclosures - 2023 reporting cycleÌý | 13 June 2024
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Banks' climate-related disclosures - 2023 reporting cycleÌý | 10 June 2024
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ESRS implementation â€� EFRAG guidanceÌý| 5 June 2024
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Clear on climate reporting ´¥ÌýClassification of financial assetsÌý | 30 May 2024
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Settlement by electronic paymentsÌý´¥Ìý30 May 2024
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Joint guidance on interoperabilityÌý| 2 May 2024
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Clear on climateÌýreportingÌý´¥ÌýWhat’s the impact on the discount rate used in testing non-current assets for impairment?Ìý | 30 April 2024
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Clear on climateÌýreportingÌý´¥ÌýNet-zero commitmentsÌý | 29 April 2024
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ISSB Standards ´¥ÌýWhat’s next for the ISSB?Ìý | 26 April 2024
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Insurersâ€� full-year reporting under IFRS 17 and IFRS 9Ìý| 18ÌýApril 2024
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Global minimum top-up taxes in financial reportsÌý| 2 April 2024
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Guides to condensed interim financial statementsÌý| Illustrative disclosures and Disclosure checklist | 26 March 2024
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Uncertain timesÌý´¥ÌýWhat is the impact of external events on interim financial statements?Ìý| 26 March 2024
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Acquiring insurance contractsÌý| 21 March 2024
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Business combinations and impairmentÌý | 14 March 2024
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EquivalenceÌýâ€� Achieving a cost-effective regimeÌý | 27 February 2024
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Uncertain timesÌý´¥ÌýHow should companies assess and account for multiple exchange rates and lack of exchangeability?Ìý| 7 February 2024
Sustainability assurance â€� Proposed standardÌý| 13 December 2023ÌýÌý
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Clear on climateÌýreportingÌý´¥ÌýWhat’s the impact on useful lives and residual values of PP&E and intangible assets?ÌýÌý| 7 December 2023
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Clear on climateÌýreportingÌý´¥ÌýWhat’s the impact on cash flow projections used for impairment testing of non-financial assets?Ìý| 7 December 2023ÌýÌý
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Financial liability or equity?Ìý| 4 December 2023
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Clear on climateÌýreportingÌý´¥ÌýHave you disclosed the impacts of climate-related matters clearly?Ìý ´¥Ìý29 November 2023
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Business combinations under common controlÌý| 17 November 2023
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ESMA enforcement priorities for 2023Ìý| 15 November 2023
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Financial reporting in uncertain times resource centreÌý| 1 November 2023
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Time to reverse impairment losses on non-financial assets?Ìý| 31 October 2023
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Moving to hybrid working â€� Is your leased office space impaired?Ìý| 31 October 2023
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Share-based payments â€� IFRS 2 handbookÌý| 30 October 2023Ìý
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Applying materiality when preparing financial statementsÌý| 28 September 2023
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Insurersâ€� half-year reporting under IFRS 17 and IFRS 9Ìý| 27 September 2023
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The ISSB's future prioritiesÌý| 6 September 2023
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ISSB StandardsÌý´¥ÌýIncorporating industry-specific materialsÌý´¥Ìý31 August 2023
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ISSB StandardsÌý´¥ÌýUpdating estimates in comparativesÌý´¥Ìý31 August 2023
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ISSB StandardsÌý´¥ÌýTiming of sustainability reportingÌý´¥Ìý31 August 2023
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ISSB Standards ´¥ÌýGuidanceÌýon topics other than climateÌý´¥Ìý31 August 2023
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ISSB StandardsÌý´¥ÌýUnderstanding the scope of reportingÌý´¥Ìý31 August 2023
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ISSB StandardsÌý´¥ÌýMaking the requirements proportionateÌý´¥Ìý31 August 2023
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Lack of exchangeabilityÌý| 24 August 2023
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Key features of the ISSB StandardsÌý| 20 July 2023
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Accounting for voluntary carbon creditsÌý| 12 July 2023
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ESRSÌý´¥ÌýResponding to ESRS proposalsÌý| 12 July 2023
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IFRS 15 â€� Review of revenue requirementsÌý| 3 July 2023
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Insurers' first reporting under IFRS 17 and IFRS 9Ìý| 23 June 2023
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Insurers' climate-related disclosuresÌý| 14 June 2023
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Disclosure of supplier finance arrangementsÌý´¥Ìý31 May 2023
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IFRS 9 â€� Review of impairment requirementsÌý| 31 May 2023
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Global minimum top-up taxÌý| 23 May 2023
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2022 insurers' reporting on IFRS 17 and IFRS 9Ìý| 13 April 2023
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ISSB StandardsÌý´¥ÌýIntroducing a climate-first optionÌý´¥Ìý06 April 2023
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Issued financial guarantee contractsÌý| 27 March 2023
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The future of the GHG ProtocolÌý| 12 March 2023
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Lease liability in a sale-and-leasebackÌý| 28 February 2023
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ISSB StandardsÌý´¥ÌýCommercially-sensitive opportunitiesÌý´¥Ìý24 January 2023Ìý
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ISSB StandardsÌý´¥ÌýIdentifying reasonable and supportable informationÌý´¥Ìý24 January 2023
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ISSB StandardsÌý´¥ÌýDisclosing judgements, assumptions and estimatesÌý´¥Ìý24 January 2023
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ISSB StandardsÌý´¥ÌýGreenhouse gas emissionsÌý´¥Ìý24 January 2023
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ISSB StandardsÌý´¥ÌýScope 3 emissionsÌý´¥Ìý24 January 2023
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ISSB StandardsÌý´¥ÌýDisclosing transition plans and targetsÌý´¥Ìý24 January 2023
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ISSB StandardsÌý´¥ÌýUsing climate-related scenario analysisÌý´¥Ìý24 January 2023
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Uncertain timesÌý´¥ÌýImpacts of inflation and interest rates on impairmentÌý| 16 Janaury 2023
Insurers' initial views â€� IFRS 17 and IFRS 9Ìý´¥Ìý20 December 2022
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ESMA enforcement priorities for 2022Ìý| 10 November 2022
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Classifying liabilities as current or non-currentÌý| 3 November 2022
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ISSB StandardsÌý´¥ÌýResource centre on implementing the new standardsÌý| 26 October 2022Ìý
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Consistency in disclosure of expected credit lossesÌý| 26 September 2022
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IASB®Ìýpriorities for 2022-2026Ìý| 15 September 2022
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Global minimum top-up tax under BEPS 2.0Ìý| 9 August 2022
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Insurers â€� Reporting now and into 2023Ìý| 27 July 2022
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Assessing if a contract is onerousÌý| 25 July 2022
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Review of IFRS 10, 11 and 12 concludesÌý| 29 June 2022
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Earnings per share â€� IAS 33 handbookÌý| 14 June 2022
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IFRS 17 for non-insurersÌý| 12 May 2022
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Banks' climate-related disclosuresÌý| 26 April 2022
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Combined and/or carve-out financial statementsÌý| 16 February 2022
New IFRS 17 transition optionÌý| 10 December 2021
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A new transition option for IFRS 17Ìý| 29 July 2021
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Insurers â€� Further guidance for audit committees on applying IFRS 17Ìý| 28 July 2021
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What are the potential impacts of climate change on inventories?Ìý| 26 July 2021
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Cloud implementation costsÌý| 14 July 2021
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Clear on climate reporting | Digital hub on the financial reporting impacts of climate changeÌý | 28 June 2021
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Progress in new transition option for IFRS 17Ìý| 23 June 2021
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Recognising deferred tax on leasesÌý| 11 May 2021
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Interim reporting choices under IFRS 17Ìý| 6 April 2021
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IFRS 16 â€� An overviewÌý| 31 March 2021
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Acquiring loansÌý| 30 March 2021
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Regulatory assets and regulatory liabilitiesÌý| 30 March 2021
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Accounting policy or estimate?Ìý| 2 March 2021
Real estate leasesÌý´¥Ìý8 December 2020
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Ìý| 29 July 2020 ´¥ÌýInsurance
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IFRS 16 â€� Lease termÌý| 14 July 2020 ´¥ÌýLeases handbook
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IFRS 17 â€� Final amendments are out nowÌý| 25 June 2020 ´¥ÌýIFRS Insurance
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Videos, podcasts and blog posts
EU Omnibus proposalsÌý| (podcast) 19 March 2024
IFRIC agenda decision - Identifying hyperinflationary economiesÌý| (video) 11 December 2024
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Areas of focus for 2024 year endsÌý´¥Ìý(podcast) 27 November 2024
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IFRIC agenda decision - Segment reportingÌý| (video) 8 August 2024
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Net-zero commitments | How to identify a constructive obligationÌý´¥Ìý(video) 29 May 2024
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Insurance contracts | Real-time IFRS 17Ìý´¥Ìý(video) 28 May 2024
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IFRIC agenda decision - Climate-related commitmentsÌý| (video) 13 March 2024
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Connectivity mattersÌý| (blog) 29 January 2024
IFRIC agenda decision - Climate-related commitmentsÌý| (video) 12 December 2023
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Why should sustainability reporting be the boardroom's top priority?Ìý| (blog) 26 September 2023
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20 years of Insights into IFRS®Ìý| (blog) 11 September 2023
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Five things you need to know about the SASB StandardsÌý| (blog) 7 August 2023
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Emissions - ESG measures in executive pay packagesÌý| (podcast) 25 July 2023
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Emissions - Net-zero commitments - Impacts on financial reportingÌý| (podcast) 6 July 2023
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ESG reporting - TCFD to ISSB | How does my company get there?Ìý| (podcast) 27 June 2023
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Emissions Schemes | Generating carbon credits under voluntary schemesÌý| (podcast) 12 June 2023
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Emissions Schemes | How do voluntary green schemes work?Ìý| (podcast) 27 April 2023
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Greenhouse gas emissions â€� Making standard setting fit for the futureÌý| (blog) 23 March 2023
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Emissions Schemes | Green initiatives in the airlines industryÌý| (podcast) 21 March 2023
IFRIC agenda decision - Definition of a lease and substitution rightsÌý| (video) 9 December 2022
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Towards global agreement on sustainability reportingÌý| (blog) 10 November 2022
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Sustainability reporting: Time to deliver on global alignmentÌý| (blog) 21 October 2022
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Sustainability reporting will test the will of regulatorsÌý| (blog) 14 July 2022
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IFRIC agenda decisions - Electronic paymentsÌý| (video) 23 June 2022
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Comparing international, EU and US sustainability reporting proposalsÌý| (podcast) 13 June 2022
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IFRIC agenda decisions - SPAC transactionsÌý| (video) 25 March 2022
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Climate-related risksÌý| Financial reporting impactsÌý(podcast) 14 February 2022
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IFRIC agenda decisions â€� Does an emissions scheme create an obligation?Ìý(video) 10 February 2022
Ìý(video) 17 December 2021Ìý
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Climate change and your financial statementsÌý(podcast) 19 July 2021
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IFRIC agenda decisions â€� June's meetingÌý(video) 29 June 2021
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IFRIC agenda decisions â€� April's meetingÌý(video) 29 April 2021
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Mergers and acquisitions â€� Selling a businessÌý(blog) 22 April 2020
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IFRIC agenda decisions - Cloud computingÌý| (video) 25 March 2021
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Mergers and Acquisitions â€� Buying a BusinessÌý(podcast) 18 March 2021
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IFRIC agenda decisions â€� An overview of February’s meetingÌý(video) 11 February 2021
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IFRIC agenda decisions â€� Three key topics from December’s meetingÌý(video) 10 December 2020
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IFRIC Updates â€� Regulators are paying attention; are you?Ìý(blog post) 22 May 2019
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