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
Insights into IFRS
Navigating the changes to IFRS 2026
Insights into IFRS 2
Share-based payment transactions with non-employees
This Insight covers the accounting for share-based payment transactions with non-employees.
IFRS
IFRS Example Consolidated Financial Statements 2025
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.
Insights into IFRS 2
Employee share-based payments arrangements with settlement alternatives
This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.
Insights into IFRS 2
Cash-settled share-based payment arrangements with employees
This Insight covers the accounting for cash-settled share-based payment transactions with employees.
Insights into IFRS 15
Step 1: Identifying a contract with a customer
This Insight covers Step 1 of IFRS 15, and explains how to identify a contract with a customer.
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1 min read
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10 Sep 2025
Director – Sustainability reporting
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