This alert summarises the key changes made by the European Commission in their new draft of revised ESRS.
IFRS Example Interim Condensed Consolidated Financial Statements 2026 publication now available.
Our new article in our Insights into IFRS 18 series aims to provide a comprehensive analysis the new requirements of IFRS 18 for classification of income and expenses.
This article deals with the two-step approach to assessing a principal-agent relationship in cases where a third party is involved in providing the goods or services to the customer.
IFRS Sustainability Disclosure Standards – Example Sustainability-related Financial Disclosures publication now available.
IFRS 15 ‘Revenue from Contracts with Customers’, was jointly developed by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) to align revenue reporting practices under IFRS and US GAAP. The objective of the standard is not to alter the definition of revenue, but to improve comparability by establishing a clear framework for recognising and measuring revenue.
This article breaks down how sustainability priorities vary across North America, South America, Europe, Asia‑Pacific and Africa, revealing why local realities shape strategy and how mid‑market firms can turn ESG into commercial advantage.
The EU Council approves Directive on the simplification of sustainability reporting and due diligence requirements.
Our 2026 Women in Business report explores the mid-market’s commitment to DE&I and gender diversity in leadership and the impact this has on business success.
The first article in our new Insights into IFRS 18 series aims to provide a snapshot of the new requirements of IFRS 18 for entities applying IFRS Accounting Standards.
This update aims to summarise the key changes to European sustainability reporting, and the implications for entities preparing sustainability reports in 2026.
The 2026 edition of our annual Navigating the Changes to IFRS publication has been released. It includes changes to IFRS Accounting Standards issued in the past year
An overview of transfer pricing rules in Brazil and who to contact for expert guidance.
The EU Council and Parliament reach an agreement that furthers progress toward the simplification of sustainability reporting and due diligence requirements.
The ISSB has amended IFRS S2 to provide targeted reliefs for companies when calculating and disclosing their greenhouse gas emissions.
The European Financial Reporting Advisory Group issues technical advice to the European Commission on revising the European Sustainability Reporting Standards.
