IFRS (International Financial
Reporting Standards)

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Industry insights

Industry insights

EY has invested in dedicated Global Industry Centers around the world – centers that serve as virtual hubs for sharing industry-focused knowledge and experience. These centers have teamed with EY Global IFRS Services to develop in-depth IFRS perspectives in certain key industries.

Sector Topic Title Date
Insurance Insurance contracts Insurance Accounting Alert, July 2014: IASB discusses discount rates, reinsurance contracts and level of aggregation 201407July 2014
Insurance Insurance contracts IASB sets 2018 effective date for IFRS 9; FASB scales back scope of its insurance project 201402February 2014
Mining & Metals Extractives Good Mining (International) Limited - 31 December 2013 (Nov 2013) 201311November 2013
Real Estate, Hospitality & Construction Leases Implications of the revised Leases ED for real estate 201310October 2013
Insurance Insurance contracts Insurance Accounting Alert: IASB issues revised exposure draft on insurance contracts 201306June 2013
Life Sciences Consolidation and joint arrangements Applying IFRS in Life Sciences: Accounting for collaborations in the life sciences sector 201306June 2013
Power and Utilities Rate-regulated activities IASB proposes an interim standard on regulatory deferral accounts 201306June 2013
Real Estate, Hospitality & Construction Overviews Surveying IFRS in Real Estate: Current issues, sustainability reporting and financial statements survey of real estate entities 2011/2012 201302February 2013
Mining & Metals Financial reporting survey Mining & Metals - Refining IFRS: Spin-off transactions 201302February 2013
Real Estate, Hospitality and Construction Fair Value Measurement Fair value implications for the real estate sector and example disclosures for real estate entities 201302February 2013
Banking and Capital Markets Overviews IFRS changes for banking industry – An update for the CFO 201305May 2013
Power & Utilities Revenue recognition Applying IFRS in the wind industry: Cleantech Matters 201207July 2012
Insurance Accounting Alert Boards discuss reinsurance accounting, insurance contracts and decisions on policy loans and riders 201205May 2012
Asset Management Consolidation and joint arrangements IFRS Insights for Asset Managers: Consolidated Financial Statements 201105May 2011
Banking and Capital Markets Consolidation and joint arrangements Applying IFRS in Banking and Capital Markets: Challenges for banks and their structured entities in adopting and applying IFRS 10 201201January 2012
Banking and Capital Markets Financial reporting survey The IASB's new impairment model – views of European financial institutions 201109September 2011
Insurance Financial instruments Measure by Measure - Synchronising IFRS 9 and IFRS 4 Phase II for Insurers 201106July 2011
Insurance Insurance contracts Discount rates: one size does not fit all 201110October 2011
Insurance Insurance contracts Boards discuss fixed-fee service contracts 201110October 2011
Insurance Insurance contracts IASB decides to consider limited improvements to IFRS 9; Boards discuss unbundling 201111November 2011
Insurance Consolidation and joint arrangements IFRS Development for Insurers: IFRS 10 Consolidated Financial Statements - an insurer's perspective 201112December 2011
Insurance Insurance contracts Boards discuss onerous contract testing and measurement of options and guarantees 201112December 2011
Insurance Financial instruments Facing the challenge - Business implications of IFRS 4, 9, and Solvency II for insurers 201112December 2011
Insurance Insurance contracts IFRS Development for Insurers: Boards debate premium allocation approach 201202February 2012
Insurance Insurance contracts Applying IFRS in Insurance: Limited improvements to IFRS 9 classification and measurement 201203March 2012
Insurance Insurance contracts Boards make decisions on the premium allocation approach 201203March 2012
Life Sciences Revenue recognition Applying IFRS in Life Sciences: Revised revenue recognition proposal 201203March 2012
Media & Entertainment Impairment Impairment of long-lived assets, goodwill and intangible assets - US GAAP and IFRS 201101January 2011
Mining & Metals Consolidation and joint arrangements Exploring IFRS: Managing the risk - Joint venturing 201108August 2011
Mining & Metals Capital projects Refining IFRS - Delivering capital projects 201205May 2012
Mining & Metals Consolidation and joint arrangements Applying IFRS in Mining & Metals: Impact of the new joint arrangements and consolidation standards 201108August 2011
Mining & Metals Property, plant & equipment IFRS Developments for Mining and Metals: Accounting for Waste Removal Costs - A Summary of IFRIC Interpretation 20 201110October 2011
Mining & Metals Income tax Refining IFRS: Resource nationalism 201111November 2011
Mining & Metals Revenue recognition Applying IFRS in Mining & Metals: Revised revenue recognition proposal 201203March 2012
Oil & Gas Consolidation and joint arrangements Applying IFRS in Oil & Gas: Impact of the new joint arrangements and consolidation standards 201108August 2011
Oil & Gas Revenue recognition Applying IFRS in Oilfields Services: Revised revenue recognition proposal 201203March 2012
Power & Utilities Consolidation and joint arrangements Applying IFRS in Power & Utilities: Accounting for joint arrangements 201111November 2011
Power & Utilities Revenue recognition Applying IFRS in Power & Utilities: Revised revenue recognition proposal 201203March 2012
Real Estate, Hospitality & Construction Consolidation and joint arrangements IFRS 10, 11 and 12 on consolidation and joint arrangements 201105May 2011
Real Estate, Hospitality & Construction Revenue recognition IFRS Developments for Real Estate: Revised Revenue Recognition Proposals - implications for the real estate and construction industries 201112December 2011
Real Estate, Hospitality & Construction Financial reporting survey Surveying IFRS for real estate 201201January 2012
Retail and Consumer Products Revenue recognition Applying IFRS in Retail and Consumer Products: Revised revenue recognition proposal 201203March 2012
Telecommunications Revenue recognition Applying IFRS in Telecommunications: Revised revenue recognition proposal 201202February 2012

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