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We have published the 2025 version of 'IFRS Example Consolidated Financial Statements.' The Example Financial Statements illustrate a twelve-month accounting period beginning on 1 January 2025.

This article discusses the discusses the accounting for share-based payment transactions with employees where there are settlement alternatives.

This article discusses the discusses the accounting for cash-settled share-based payment transactions with employees.

Read the second article in new Insights into IFRS 15 series – ‘Step 1: Identifying a contract with a customer.

First article in new Insights into IFRS 15 series released – ‘Overview and scope’

The IFRS Foundation has published educational material on disclosing anticipated financial effects when applying IFRS SDS.

This article identifies key financial reporting areas that entities need to consider when determining the impact of the changes in the economic and policy priorities as announced by the government of the United States of America on their business, and on the results, financial position and disclosures in their financial statements under IFRS Accounting Standards.

This article discusses the implementation of simplified financial reporting for eligible subsidiaries in accordance with IFRS 19.

This article covers IFRS 3's disclosure requirements.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognized and measured under IFRS 3, which represents the final step of applying the acquisition method.

This article discusses the IFRS 3 requirements when the business combination accounting is incomplete at the reporting date.

This article discusses the main practical issues affecting consideration transferred, one of the critical steps that an acquirer has to go through when accounting for a business combination.

This article sets out to determine whether a transaction is part of the exchange for the acquiree or if the transaction must be accounted for separately.

Insights into IFRS 2 is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments and providing insights to help entities cut through some of the complexities.

This article looks at the accounting for share-based payment transactions when employees receive shares or rights to shares in another entity within the group.