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IFRS

IFRS Example Consolidated Financial Statements 2026

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.

Sarah Carroll
| 2 min read | 19 Oct 2026
IFRS 8

Segment information to be disclosed

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

Sarah Carroll
| 1 min read | 19 Oct 2026
IFRS 16

Lease payments

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

Sarah Carroll
| Less than a minute | 18 Oct 2026
IFRS

Inventory discounts and rebates

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

Sarah Carroll
| Less than a minute | 18 Sep 2026
Insights into IFRS 17

Subsequent measurement

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

Sarah Carroll
| 1 min read | 05 Aug 2026
Insights into IFRS 17

Initial recognition and measurement

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

Sarah Carroll
| 1 min read | 05 Aug 2026
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