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This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.

The 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.

IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.

This publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.

Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later.

Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments using relatively simple language.

This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.

General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.

Navigate the complexity of the IASB Standards so you can focus your time and effort on running your business.

The Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2024.

Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.

These Final Rules set out the information needed to help investors assess how climate risks affect a registrant’s business and financial condition, and assess the registrant’s management and board oversight of its climate-related risks.

IFRS 17 addresses the accounting for insurance contracts rather than being explicitly aimed at insurance entities.

Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.