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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.
Sustainability reporting highlights from 2023 to keep you up to date and on top of your sustainability-related reporting journey.
Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.
The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).
These amendments help to achieve greater international applicability of the SASB Standards, when reporting entities are applying IFRS S1.
This article discusses the main practical issues affecting consideration transferred, using examples to illustrate some of the requirements.