IAS 7 at a glance
Insights into IAS 7This Insight provides an overview of the objective, scope and requirements of IAS 7.
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Less than a minute
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12 Jun 2026
Presentation and disclosure of share-based payment transactions
Insights into IFRS 2This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.
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Less than a minute
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29 May 2026
Example Interim Condensed Consolidated Financial Statements 2026
IFRSIFRS Example Interim Condensed Consolidated Financial Statements 2026 publication now available.
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1 min read
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30 Apr 2026
Classification of income and expenses in the statement of profit or loss
Insights into IFRS 18Our 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.
Principal versus agent considerations
Insights into IFRS 15This 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.
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1 min read
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27 Apr 2026
Example Sustainability-related Financial Disclosures 2025
IFRS Sustainability Disclosure StandardsIFRS Sustainability Disclosure Standards – Example Sustainability-related Financial Disclosures publication now available.
Sarah Carroll
Global head – IFRS and corporate...
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