EY’s Global CRS team examines the issues faced by companies in interpreting and applying International Financial Reporting Standards (IFRS).

Our latest thinking

What you need to know about ISSB's new research projects

ISSB to commence two sustainability-related research projects: biodiversity, ecosystems and ecosystem services (BEES); and human capital. Learn more.

When companies need to recognize a provision for a net-zero commitment

The requirement for companies to recognize net zero commitments in financial statements depends on facts and circumstances. Learn more.

IFRS 18 changes financial performance reporting

Companies need to reconsider the structure of statements of profit or loss in light of three new categories and subtotals required by IFRS 18. Learn more

Developments in global sustainability reporting from COP28

Key sustainability reporting developments from COP28 to help companies adopt new sustainability disclosure standards. Learn more

What companies need to consider for classification of liabilities

How IFRS classifies liabilities with covenants as current or non-current is changing in January 2024. Learn more

What to focus on in financial reporting this year-end

As companies prepare for the forthcoming reporting season, find out what key themes executives and boards need to focus on this year-end. Learn more

How companies could be affected by proposed amendments to IFRS 9

A proposed change to IFRS 9 requires settlement date accounting for derecognizing financial assets and liabilities. Learn more

ISSB issues IFRS S2 new climate-related disclosure standard

Companies need to disclose information about their climate-related risks and opportunities that is useful to investors. Learn more

ISSB publishes first ever global sustainability reporting standard

IFRS SI requires companies to identify, measure and disclose sustainability related risks and opportunities. Learn more

How stakeholders can help the ISSB prioritize its work plan

Stakeholders are invited to contribute to the ISSB’s agenda for developing sustainability-related reporting information for the next two years. Learn more

How OECD Pillar Two rules affect companies and their IFRS reporting

In the largest international tax reform in nearly a century, the new rules address growing global and digital economies. Learn more.

    IFRS technical resources

    IFRS technical resources has all the technical content, guidance and tools from EY financial reporting professionals. 

    International GAAP® 2023


    Available to access via the new free content channel in EY Atlas Client Edition. The online publication encompasses all the benefits of the International GAAP® book in a user-friendly, easy to browse and search, digital format.

    International GAAP@ 2020

    IFRS checklists


    Online and offline accounting and reporting checklists that help you with streamlining the preparation and review process for financial statements.

    EY Atlas Client Edition


    Find the accounting and financial reporting content you need to stay up to date in a dynamic regulatory environment. Start with a 30-day free trial today. 

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