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.
IFRS 16 ‘Leases’ applies to most entities reporting under IFRS Accounting Standards that engage in leasing transactions and often has a significant impact on lessees’ financial statements, particularly in relation to property and high‑value equipment.
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.
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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.
Step 1: Identifying a contract with a customer
Insights into IFRS 15This 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
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1 min read
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10 Sep 2025
Changing economic environments
IFRSThis article discusses the impact of the changes in the economic and policy priorities on the financial statements of entities reporting under IFRS Accounting Standards.
Get ready for IFRS 19: Simplified financial reporting for eligible subsidiaries
IFRSThis Insight covers the disclosure requirements for subsidiaries without public accountability who report under IFRS.
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1 min read
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14 Jul 2025
Disclosures under IFRS 3: Understanding the requirements
Insights into IFRS 3This Insight covers IFRS 3's disclosure requirements.
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1 min read
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08 Jul 2025
Business combinations where the accounting is incomplete at the reporting date
Insights into IFRS 3This Insight covers the requirements when the business combination accounting is incomplete at the reporting date.
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Less than a minute
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26 Jun 2025