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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.

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.

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

This Insight covers the accounting for share-based payment transactions with non-employees.

We have released 'IFRS Example Consolidated Financial Statements 2025' (Example Financial Statements) to support member firms' commitment to high-quality, consistent application of IFRS. The Example Financial Statements illustrate a twelve-month accounting period beginning on 1 January 2025.

This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.

This Insight covers the accounting for cash-settled share-based payment transactions with employees.

Insights into IFRS 15 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

This Insight covers Step 1 of IFRS 15, and explains how to identify a contract with a customer.

This Insight covers the objective and scope of IFRS 15.

This article discusses the impact of the changes in the economic and policy priorities on the financial statements of entities reporting under IFRS Accounting Standards.

This Insight covers the disclosure requirements for subsidiaries without public accountability who report under IFRS.

Insights into IFRS 3 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

This Insight covers IFRS 3's disclosure requirements.