• Insurance Accounting Alert February 2019

    The IASB tentatively decided to proceed with four further potential changes to IFRS 17. But did not agree with four other proposed changes.

  • IFRS adopted by the European Union

    An overview of the status of the EU endorsement process for IFRS at 31 December 2018 with an EU effective date after 1 January 2019.

  • Liabilities for an interest in a joint operation

    The IFRS Interpretations Committee issued a tentative agenda decision on liabilities related to a joint operator’s interest in a joint operation. Learn more here.

  • Sale of output by a joint operator

    Read our publication on the Tentative Agenda Decision clarifying that a joint operator recognises revenue only from sales to its customers in each reporting period.

  • Insurance Accounting Alert January 2019

    At the January 2019 meeting, the IASB considered a further five issues and tentatively decided to amend IFRS 17 Insurance Contracts to reflect four of these.

  • Step acquisition of a subsidiary under IAS 27

    The IFRS Interpretations Committee finalised its agenda decision on how an entity applies the requirement in IAS 27 to a step acquisition of a subsidiary.

  • IFRS Update 31 December 2018

    See our overview of new IFRS pronouncements issued as at 31 December 2018 and update of IASB projects and IFRS IC agenda decisions.

  • Good Mining 2018

    This edition contains illustrative consolidated financial statements for Good Mining (International) Limited for the period ending 31 December 2018

  • Impairment considerations when applying IFRS 16 Leases

    This publication discusses how right-of-use assets impact impairment tests in lessees’ financial statements; it is intended to help entities consider the effects of adopting IFRS 16.

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EY - Overview of the impact of IFRS 15