EY Global CRS

IFRS Update of standards and interpretations in issue at 30 June 2023

This publication contains the IFRS Update of standards and interpretations in issue at 30 June 2023.

Accounting considerations related to economic volatility

This publication considers the effect of high inflation and high interest rates on entities’ financial reports.

IASB issues Request for Information for the PIR of IFRS 15

The IASB has issued a Request for Information as part of the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers. Learn more

Amendments to IAS 12 International Tax Reform Pillar Two Model Rules

The IASB issued International Tax Reform Pillar Two Model Rules – Amendments to IAS 12 which is effective immediately. Learn more

ISSB issues inaugural IFRS Sustainability Disclosure Standards

On 26 June 2023, the ISSB issued its first Sustainability Disclosure Standards, ushering in a new era in international corporate reporting.

IASB amendments to IAS 7 and IFRS 7 for supplier finance arrangements.

Entities will have to disclose the effects of supplier finance arrangements on their liabilities, cash flows and exposure to liquidity risk. Learn more

IFRS IC agenda decision: Definition of a Lease — Substitution Rights

In April 2023, the IASB published IFRS Interpretations Committee Agenda Decision Definition of a Lease - Substitution Rights.

IAS 34 interim reporting in 2023 – disclosures on IFRS 17 and IFRS 9

This publication sets out the requirements in IAS 34 and analyses its application on the context of the disclosures of IFRS 17 and IFRS 9.

Accounting for BEPS Pillar Two income taxes before IAS 12 is amended

It is acceptable to conclude that not accounting for deferred Pillar Two income taxes is the most relevant and reliable accounting policy. Learn more

IFRS Update Standards and interpretations in issue 31 March 2023

This publication is an overview of IFRS standards and interpretations issued by the IASB and IFRS Interpretations Committee at 31 March 2023. Learn more

EY cover letter of its responses to GHG Protocol Survey

In late 2022, the Greenhouse Gas (GHG) Protocol launched a survey, the Need for GHG Protocol Corporate Standards and Guidance Updates. Learn more

Post Implementation review of IFRS 9: Progress to date

The IASB has now completed its discussions on the topics put forward for the IFRS 9 Post Implementation Review, Classification and Measurement. Learn more

International GAAP® Disclosure Checklist for Interim Financial Statements

This IFRS Disclosure Checklist has IFRS disclosure requirements for interim condensed financial statements with a 31 December 2023 year end. Learn more

Good Group: Interim Financial Statements

Illustrative interim condensed consolidated financial statements of Good Group (International) Limited for period ending 30 June 2023. Learn more

International GAAP® Disclosure Checklist for Annual Financial Statements

This IFRS Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 30 June 2023 year end. Learn more

International GAAP® 2023 - The global perspective on IFRS

This publication is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS).

Good Bank (International) Limited (December 2022)

Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2022.

New sustainability reporting rules for multinational companies

The European Commission is expected to adopt the first set of European Sustainability Reporting Standards (ESRS) by June 2023.

IFRS 16 amended for lease liability measurement in sale and leaseback

The amendment to IFRS 16 Leases specifies requirements for seller-lessees to measure the lease liability in a sale and leaseback transaction.