Insights on IFRS developments, updates and regulatory changes, helping you navigate financial reporting requirements with clarity and confidence.
76 articles available
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the accounting for group share-based payment arrangements, including their classification and the treatment of receiving and settling entities.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the accounting for equity-settled share-based payment arrangements with employees, including measurement, vesting conditions and fair value considerations.
In this webinar recording, we break down the key changes introduced by IFRS 18, what they mean in practice, and how they may impact your financial reporting processes, systems and stakeholder communication.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article outlines the basic principles for share-based payment arrangements with employees, including grant date, vesting period and fair value considerations.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the classification of share-based payment transactions and vesting conditions, and how these affect the accounting requirements under IFRS 2.
Our ‘Insights into IFRS 16’ series explains the key requirements for lease accounting and helps reporting entities navigate the complexities of the Standard. This article provides an overview of sale and leaseback accounting and the key considerations in determining the appropriate accounting treatment under IFRS 16.
Under IFRS 3, an acquirer must determine which transactions form part of a business combination and which should be accounted for separately. This article explains how to identify separate transactions and their accounting treatment, including pre-existing relationships, employee compensation arrangements, acquisition costs and share-based payment awards.
Our ‘Insights into IFRS 16’ series explains the key requirements for lease accounting and helps reporting entities navigate the complexities of the Standard. This article provides an overview of the definition of a lease and the key considerations used to determine whether a contract contains a lease.
IAS 7 sets out the requirements for presenting statements of cash flows. This article provides an overview of its objective, scope and key requirements.
Accurate and consistent revenue recognition is a cornerstone of sound financial reporting for all businesses, ensuring comparability across industries and markets. The objective of determining the transaction price under IFRS 15 is to identify the amount of consideration an entity expects to be entitled to in exchange for transferring goods or services to a customer.
IFRS 15 ‘Revenue from Contracts with Customers’ was jointly developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to harmonise revenue reporting under IFRS and US GAAP. In this article, we explore how to assess principal versus agent relationships and their impact on revenue recognition.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article provides an overview of the objective and scope of IFRS 2, including the types of transactions to which it applies.
