IFRS

IFRS 20 specifies reporting for regulatory assets and liabilities

New IFRS accounting standard, IFRS 20, for regulatory assets and regulatory liabilities aims to improve financial reporting.

Unlocking a single sustainability report for ESRS & ISSB Standards

Interoperability makes a single sustainability report achievable with early alignment of reporting strategy, governance, data collection and planning.

Get ready for the new IFRS presentation and disclosure requirements

IFRS 18 introduces new presentation and disclosure requirements that will affect most companies reporting under IFRS accounting standards.

What the GHG Protocol’s Scope 2 consultation means

Proposed changes to GHG Protocol Scope 2 Guidance raise questions about data availability, comparability and investment signals for market‑based instruments.

Practical lessons from implementation of ISSB standards

Pioneer companies' sustainability reports, prepared in accordance with ISSB standards, provide valuable insights into the first year of implementation.

Impact of climate risk on banks and expected credit losses

Climate risks, both physical and transition, are prompting banks to evolve and strengthen their expected credit loss models. Learn more

Financial reporting amid increasing tariffs and market volatility

This article highlights some of the financial reporting implications of the challenges of evolving tariffs and market volatility. Learn more

Global financial reporting trends in real estate 2024

Key trends in global real estate IFRS financial statements 2024. Learn more

How IFRS 19 can help to reduce disclosures in the financial statements

IASB’s new accounting standard IFRS 19 provides reduced disclosure framework for eligible subsidiaries. Learn more

Changes to settlement by electronic payments

IFRS 9 clarifies when a financial liability is derecognised and provides a limited exception for them when settled by electronic transfer. Learn more

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.

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 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.

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.