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News
Uncertain times digital hub | What is the impact of external events on interim financial statements? | 25 March 2025
Real-time ESRS | 20 March 2025
Uncertain times digital hub | How will new import tariffs affect impairment testing of non-current assets? | 18 March 2025
Clear on climate reporting hub | The impact of climate-related matters on impairment testing of non-current assets | 18 March 2025
EU releases Omnibus proposals | 27 February 2025
IFRS for SMEs® updated | 27 February 2025
ISSB Standards | Proposals to simplify IFRS S2 | 30 January 2025
ISSB Standards | Financed and facilitated emissions | 30 January 2025
Key features of ESRS | 24 January 2025
Reducing disclosures for subsidiaries | 14 January 2025
Updating how IFRS Standards are set | 13 January 2025
Nature-dependent electricity contracts | 18 December 2024
Global minimum top-up taxes in financial reports | 10 December 2024
Guides to financial statements | Banks – Illustrative disclosures | 9 December 2024
Guides to financial statements | Investment funds – Illustrative disclosures | 4 December 2024
How should companies account for hyperinflationary economies? | 4 December 2024
IFRS compared to US GAAP handbook | 25 November 2024
ESMA enforcement priorities for 2024 | 25 November 2024
ISSB Standards | Understanding what to report | 22 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
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
Investor-focused management commentary | 25 June 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
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
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
Business combinations under common control | 17 November 2023
ESMA enforcement priorities for 2023 | 15 November 2023
Financial reporting in uncertain times resource centre | 1 November 2023
Time to reverse impairment losses on non-financial assets? | 31 October 2023
Moving to hybrid working – Is your leased office space impaired? | 31 October 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
The ISSB's future priorities | 6 September 2023
ISSB Standards | Incorporating industry-specific materials | 31 August 2023
ISSB Standards | Updating estimates in comparatives | 31 August 2023
ISSB Standards | Timing of sustainability reporting | 31 August 2023
ISSB Standards | Guidance on topics other than climate | 31 August 2023
ISSB Standards | Understanding the scope of reporting | 31 August 2023
ISSB Standards | Making the requirements proportionate | 31 August 2023
Lack of exchangeability | 24 August 2023
Key features of the ISSB Standards | 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
Lease liability in a 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
Insurers' initial views – IFRS 17 and IFRS 9 | 20 December 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
Consistency in disclosure of expected credit losses | 26 September 2022
IASB® priorities for 2022-2026 | 15 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
Earnings per share – IAS 33 handbook | 14 June 2022
IFRS 17 for non-insurers | 12 May 2022
Banks' climate-related disclosures | 26 April 2022
Combined and/or carve-out financial statements | 16 February 2022
New IFRS 17 transition option | 10 December 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
Cloud implementation costs | 14 July 2021
Clear on climate reporting | Digital hub on the financial reporting impacts of climate change | 28 June 2021
Progress in new transition option for IFRS 17 | 23 June 2021
Recognising deferred tax on leases | 11 May 2021
Interim reporting choices under IFRS 17 | 6 April 2021
IFRS 16 – An overview | 31 March 2021
Acquiring loans | 30 March 2021
Regulatory assets and regulatory liabilities | 30 March 2021
Accounting policy or estimate? | 2 March 2021
Real estate leases | 8 December 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
EU Omnibus proposals | (podcast) 19 March 2024
IFRIC agenda decision - Identifying hyperinflationary economies | (video) 11 December 2024
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
IFRIC agenda decision - Climate-related commitments | (video) 12 December 2023
Why should sustainability reporting be the boardroom's top priority? | (blog) 26 September 2023
20 years of Insights into IFRS® | (blog) 11 September 2023
Five things you need to know about the SASB Standards | (blog) 7 August 2023
Emissions - ESG measures in executive pay packages | (podcast) 25 July 2023
Emissions - Net-zero commitments - Impacts on financial reporting | (podcast) 6 July 2023
ESG reporting - TCFD to ISSB | How does my company get there? | (podcast) 27 June 2023
Emissions Schemes | Generating carbon credits under voluntary schemes | (podcast) 12 June 2023
Emissions Schemes | How do voluntary green schemes work? | (podcast) 27 April 2023
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
IFRIC agenda decision - Definition of a lease and substitution rights | (video) 9 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
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
Climate change and your financial statements (podcast) 19 July 2021
IFRIC agenda decisions – June's meeting (video) 29 June 2021
IFRIC agenda decisions – April's meeting (video) 29 April 2021
Mergers and acquisitions – Selling a business (blog) 22 April 2020
IFRIC agenda decisions - Cloud computing | (video) 25 March 2021
Mergers and Acquisitions – Buying a Business (podcast) 18 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
IFRIC Updates – Regulators are paying attention; are you? (blog post) 22 May 2019
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