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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Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments using relatively simple language.
This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
The Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2024.
Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
These Final Rules set out the information needed to help investors assess how climate risks affect a registrant’s business and financial condition, and assess the registrant’s management and board oversight of its climate-related risks.
IFRS 17 addresses the accounting for insurance contracts rather than being explicitly aimed at insurance entities.
Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.