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We have released 'IFRS Example Consolidated Financial Statements 2026' (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 2026.

This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.

Deciding which payments need be recognised in the measurement of the liability and how changes in those payments are recognised often involves considerable judgement.

This Viewpoint considers how purchaser accounts for discounts and rebates when buying inventory

IFRS Viewpoints

This article succinctly explains the subsequent measurement of insurance liabilities under IFRS 17.

This article explains the initial recognition and measurement of insurance liabilities under IFRS 17.

This article explains the objective and scope of IFRS 17.

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

This IFRS 15 article deals with Step 3 of the five-step model, which covers determining the transaction price.

This Insight provides an overview of the objective, scope and requirements of IAS 7.

This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.

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.