A snapshot of IFRS 18’s key requirements
Insights into IFRS 18The 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.
Navigating the changes to IFRS 2026
Insights into IFRSThe 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
Share-based payment transactions with non-employees
Insights into IFRS 2This Insight covers the accounting for share-based payment transactions with non-employees.
IFRS Example Consolidated Financial Statements 2025
IFRSWe 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.
Employee share-based payments arrangements with settlement alternatives
Insights into IFRS 2This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.
Cash-settled share-based payment arrangements with employees
Insights into IFRS 2This Insight covers the accounting for cash-settled share-based payment transactions with employees.
Sarah Carroll
Director – Sustainability reporting
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