In 2024, the IASB issued IFRS 18 with the aim of improving consistency in financial reporting. Our new Insight provides an overview of the key requirements.
We have released the 2026 edition of our annual publication Navigating the Changes to IFRS, updated for the changes to IFRS Accounting Standards issued in 2025
This article discusses the discusses the accounting for share-based payment transactions with non-employees.
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’
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 explains the accounting treatment of modifications or cancellations of share-based payment schemes after being issued.
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.