EY Global CRS

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

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

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

ISSB prioritizes climate disclosures with transition relief

The ISSB tentatively decided to allow an entity an optional transition relief when applying IFRS S1 climate disclosures for the first time. Learn more

International GAAP Disclosure Checklist for Interim Financial Statements March 2023

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

International GAAP Disclosure Checklist for Annual Financial Statements-march-2023

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

EY Comment Letter - IASB/ED/2022/1 Third edition of IFRS for SMEs

EY has submitted a comment letter to the IASB in response to the Exposure Draft IASB/ED/2022/1 Third edition of IFRS for SMEs.

Accounting for SPACs Updated January 2023

Acquisition by a special purpose acquisition company (SPAC) offers private companies a way to go public without a traditional initial public offering.

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.

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.

Applying IFRS Disclosure of accounting policy information

The IASB have amended IAS 1 and PS 2 to add guidance on applying materiality judgment to accounting policy disclosures.

IASB proposes to update the IFRS for SMEs Accounting Standard

In September, the IASB issued an Exposure Draft Third edition of the IFRS for SMEs Accounting Standard proposing amendments to the standard.

International GAAP® Disclosure Checklist for Interim Financial Statements

This IFRS Disclosure Checklist contains IFRS disclosure requirements for interim condensed financial statements with a 30 June 2023 year end.

International GAAP Disclosure Checklist for Annual Financial Statements

This IFRS Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 31 December 2022 year end.

OECD BEPS Pillar 2 Global anti Base Erosion Rules Accounting issues

This is a summary of the OECD BEPS 2.0 requirements and the IAS 12 Income Tax questions they raise.