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Investor-focused management commentary | 15 June 2021

Potential new transition option for IFRS 17 | 28 May 2021

Lack of exchangeability | 17 May 2021

Sustainability reporting journey | 13 May 2021

Rent concessions – Lessee relief extended | 12 May 2021

Recognising deferred tax on leases | 11 May 2021

Banks and climate risk – Basel Committee reports | 6 May 2021

Interim financial statements | 29 April 2021

Paving the way to principles-based disclosures | 15 April 2021

Shaping the future standard-setting agenda  | 12 April 2021

Interim reporting choices under IFRS 17 | 6 April 2021

Rent concessions – Lessee relief extended | 31 March 2021

Acquiring loans | 30 March 2021

Regulatory assets and regulatory liabilities | 30 March 2021

Unifying sustainability reporting | 16 March 2021

Accounting policy or estimate? | 2 March 2021

Applying materiality when preparing financial statements | 2 March 2021

Rent concessions – Proposal to extend relief | 11 February 2021

Rent concessions | 4 February 2021

Regulatory assets and regulatory liabilities | 28 January 2021

Review of IFRS® Standards 10, 11 and 12 | 19 January 2021

More debt could be classified as current | 11 January 2021

Investment funds – Illustrative disclosures | 11 January 2021

Fair value measurement – IFRS® Standards and US GAAP | 17 December 2020

Banks – Audit of expected credit loss | 11 December 2020

Banks – Illustrative disclosures | 10 December 2020

IFRS® compared to US GAAP | 10 December 2020

Real estate leases | 8 December 2020 | Leases

Business combinations under common control | 2 December 2020

Lease liability in a sale-and-leaseback | 27 November 2020

ESMA enforcement priorities for 2020 | 10 November 2020

New standard setter for sustainability reporting? | 8 October 2020

Annual Illustrative disclosures | 30 September 2020

Annual Disclosure checklist | 30 September 2020

Insurers - Illustrative disclosures | 29 September 2020

Insights into IFRS 17th edition | 10 September 2020

IFRIC agenda decisions | 3 September 2020

IBOR reform - Phase 2 final amendments issued | 3 September 2020 | IBOR reform

IFRS 17 First impressions | 29 July 2020 | Insurance

IBOR reform - Approaching the end of phase two | 23 July 2020

IFRS 16 – Lease term | 14 July 2020 | Leases handbook

IFRS 17 – Final amendments are out now | 25 June 2020 | IFRS Insurance

IBOR reform – Feedback on the exposure draft | 25 June 2020 | IBOR Reform and IFRS

Rent concessions – Practical relief for lessees | 28 May 2020 | Leases

IFRS 17 – Fine-tuning before publication | 21 May 2020

Accounting for proceeds before an asset’s intended use | 14 May 2020

Assessing if a contract is onerous | 14 May 2020

Guides to financial statements | 29 April 2020

COVID-19 – Proposed amendments to IFRS® Standards | 20 April  2020 

IBOR reform – Phase 2 exposure draft issued | 9 April 2020 | IBOR reform and IFRS

Re-shaping financial statement presentation | 8 April 2020

ESMA guidance on the COVID-19 impact on reporting ECLs | 25 March 

Should goodwill amortisation be reintroduced? | 25 March 

Covid-19 | Financial reporting  | 20 March 2020

IFRS 17 effective date deferred to 2023 | 17 March 2020 | IFRS Insurance

IBOR reform – End of second-phase discussions | 27 February 2020 | IBOR reform and IFRS

IFRS®17 amendments – Further topics redeliberated  | 26 February 2020 | Insurance

IFRS 16 – Applying the new leases standard | 13 February 2020 | IFRS today

Insurers – Guidance for audit committees on IFRS®17 implementation | 7 February | Insurance

IFRS®17 amendments – Five more topics discussed | 31 January 2020 | Insurance

IBOR reform – Broad discussions including new disclosures | 31 January | IBOR reform and IFRS

Classifying liabilities as current or non-current | 30 January 2020 | IFRS® Standards – Better communication in financial reporting 

Investment funds - Illustrative disclosures | 23 January 2020 | Guide to financial statements

Improving the usefulness of financial statements | 9 January 2020 | IFRS better communication in financial reporting

Fair value measurement – IFRS Standards and US GAAP | 16 December 2019 | IFRS toolkit

Consistency in disclosure of expected credit losses | 16 December 2019 | Banking

IFRS®17 amendments – Redeliberations begin | 12 December 2019 | Insurance

IBOR reform – Hedge accounting issues | 12 December 2019 | IBOR reform and IFRS

Illustrative disclosures for banks | 12 December | Guides to financial statements

IFRS®17 – Clarity on approach to amendments |21 November 2019 | Insurance

ESMA enforcement priorities for 2019 | 28 October 2019

IBOR reform – Blueprint for modifications under IFRS® 9 | 23 October 2019

IFRS®17 proposals – Outreach feedback  | 23 October 2019 | Insurance

Guides to financial statements | 30 September 2019 |

IBOR reform – First-phase amendments issued | 27 September 2019 | IBOR reform and IFRS

Insights into IFRS – Our latest thinking | 11 September 2019 | IFRS toolkit

IBOR reform - First phase amendments imminent | 2 September 2019 | IBOR reform and IFRS

IFRS 16 - Lease components | 2 September 2019 | Leases handbook

IAS 12 proposals – Recognising deferred tax on leases | 17 July 2019

IFRS 17 amendments | 26 June | Insurance

IFRS 15 handbook | 25 June | Revenue

Proposed Annual Improvements to IFRS | 24 May 2019 

IFRS 17  – Final steps before exposure draft | 16 May 2019 | Insurance

Proposals focus on agenda decisions | 15 May 2019 | Future of IFRS

Earnings per share – IAS 33 handbook | 13 May 2019 | IFRS toolkit

IBOR reform – IFRS exposure draft issued | 3 May 2018 | IBOR reform and IFRS

Cryptoassets - Accounting and tax | 18 April 2019 | Future of IFRS

Cryptoassets – Financial reporting and tax risks | 18 April 2019 | IFRS today

IFRS 17 – Fine-tuning and finalising the proposals | 10 April 2019 | Insurance

Your essential guides to interim reporting | 9 April 2019

IFRS 17 – April 2019 TRG meeting summary | 5 April 2019 | Insurance

IFRS 17 – Three more proposed amendments | 15 March 2019 | Insurance

IBOR reform – How would the proposed relief be applied? | 14 March 2019 | Financial instruments

Brexit and financial reporting - part 2 | 11 March 2019 | IFRS podcasts

Brexit and financial reporting | 28 February 2019 | IFRS podcasts

IFRS 17 – Further key amendments proposed | 11 February 2019 | Insurance

2021

Climate disclosure at banks – Risks are clear, but what are the opportunities? (blog) 20 May 2021

IFRIC agenda decisions – April's meeting (video) 29 April 2021

Mergers and acquisitions – Selling a business (blog) 22 April 2020

European banks and COVID-19 – What do annual 2020 accounts say? (blog) 14 April

Climate risk is financial risk – For banks it’s a board-level issue (blog) 7 April 2021

IFRIC agenda decisions – Cloud computing (video) 25 March 2021

Mergers and Acquisitions – Buying a Business (podcast) 18 March 2021

Brexit and financial reporting – Telling your story (blog) 16 March 2021

IFRIC agenda decisions – An overview of February’s meeting (video) 11 February 2021

2020

IFRIC agenda decisions – Three key topics from December’s meeting (video) 10 December 2020

COVID-19 podcast – Areas of focus for 2020 year end (podcast) 10 December 2020

European banks and COVID-19 – Impacts on 2020 Q3 results (blog) 19 November 2020

IBOR reform – Phase 2 final amendments (podcast) 1 September 2020

European banks and COVID-19 – the impact on 2020 half-year results (blog) 21 August 2020

Canadian banks and COVID-19 – Impacts on half-year results (blog) 22 June 2020

COVID-19 - Accounting for provisions (podcast) 18 June 2020

COVID-19 - Accounting for government assistance (podcast) 4 June 2020

COVID-19 - Estimating in uncertain times (podcast) 29 May 2020

Banks – Q1 reports show impact of COVID-19 (blog) 21 May 2020

IFRS 17 – Moving forward with implementation (podcast) 6 May 2020

What changes are being made to IFRS 16 because of COVID-19 (watch video | read transcript) 24 April 2020

COVID-19 – Financial reporting implications (podcast) 16 April 2020

Focus on income taxes (watch video | read transcript) 27 February 2020

IFRS 16 – Applying the new leases standard (watch video | read transcript) 13 February 2020

2019

Calling all companies (podcast) 14 June 2019

IFRIC Updates – Regulators are paying attention; are you? (blog post) 22 May 2019

Cryptoassets – Accounting and tax (podcast) 18 April 2019

Brexit and financial reporting – Part two (podcast) 11 March 2019

Brexit and financial reporting – Part one (podcast) 28 February 2019 

Leases – Overcoming the challenges of complying (podcast) 16 February 2019

2018

Preparing for IFRS 16, the new leases standard (podcast) 21 November 2018

Crypto-assets – Risk and governance (podcast) 19 October 2018

IFRS 9 – Hedge accounting (podcast) 25 July 2018

Blockchain and cryptocurrencies (podcast) 19 July 2018 

New disclosures for corporates – Are you prepared to tell all? (blog post) February 2018

2017

IFRS 16 – What didn't the standard tell us? (blog post) November 2017

New standards – Coordinating group and local numbers (blog post) July 2017

IFRS 15 – Earnings surprises in store for investors? (blog post) April 2017

IFRS 15 Revenue – The reality may surprise you (blog post) February 2017

Insurance contracts – No time to watch and wait (blog post) January 2017

2016

Banks – Rising to the challenges of IFRS 9 (blog post) November 2016

Leases – 10 key questions to help you prepare for IFRS 16 (blog post) October 2016