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Segment reporting is intended to give information to investors and stakeholders regarding the financial results and financial position of the entity that are used by the entity’s chief operating decision maker (CODM).
IFRS 16 ‘Leases’ sets out the principles for the recognition, measurement, presentation and disclosure of lease arrangements, transforming the way entities report leasing activities.
We have published the 2026 version of 'IFRS Example Consolidated Financial Statements 2026' (Example Financial Statements).
Discounts and rebates can be offered to purchasers in a number of ways, for example trade discounts, settlement discounts, volume-based rebates and other rebates.
The amendments clarify which investments in associates and joint ventures are eligible to be measured using the fair value option.
Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB)
IFRS Sustainability Disclosure Standards Example Sustainability-related Financial Disclosures 2025
In light of the recent US Supreme Court tariffs ruling, IFRS reporting entities need to consider the possible accounting implications of the situation.
This article provides a high-level snapshot of the new requirements of IFRS 18.
This publication is designed to give preparers and reviewers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards.
The IFRS Foundation has issued 'Disclosures about Uncertainties in the Financial Statements,' addressing practical application of the disclosure requirements in IFRS Accounting Standards.
The International Accounting Standards Board (IASB) has issued amendments to IAS 21 ‘The Effects of Changes in Foreign Exchange Rates’ to clarify how entities should translate financial statements from a non-hyperinflationary currency into a hyperinflationary one.
The IFRS Foundation has published 'Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples,' addressing practical application of the disclosure requirements in IFRS Accounting Standards.
IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ (the Standard) creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards.
The International Accounting Standards Board (IASB) has issued a revised ‘Practice Statement 1 Management Commentary’ (the Practice Statement).
The 2025 edition of this publication has been updated for changes to International Financial Reporting Standards (IFRS) that have been published between 1 January 2024 and 31 December 2024.