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IFRS news
2022
IFRS 17 for non-insurers | 12 May
Banks' climate-related disclosures | 26 April 2022
Get ready for ISSB sustainability disclosures | 31 March 2022
Combined and/or carve-out financial statements | 16 February 2022
Have you disclosed the impacts of climate-related matters clearly? | 17 January 2022
2021
IFRS® compared to US GAAP | 15 December 2021
Banks – Illustrative disclosures | 13 December 2021
Investment funds – Illustrative disclosures | 13 December 2021
Disclosure of supplier finance arrangements | 10 December 2021
New IFRS 17 transition option | 10 December 2021
Fair value measurement – IFRS® Standards and US GAAP | 30 November
Classification of debt with future covenants | 29 November 2021
ESMA enforcement priorities for 2021 | 11 November 2021
New sustainability standards board | 3 November 2021
A new transition option for IFRS 17 | 2 November 2021
IFRS 9 – Classification and measurement | 1 October 2021
Guides to financial statements | 30 September 2021
IFRS 9 for insurers – Are you good to go? | 27 September 2021
Insights into IFRS – Our latest thinking | 14 September 2021
Time to reverse impairment losses on non-financial assets? | 2 September
Simplifying subsidiaries' reporting | 2 September 2021
A new transition option for IFRS 17 | 29 July 2021
Insurers – Further guidance for audit committees on applying IFRS 17 | 28 July 2021
Moving to hybrid working – Is your leased office space impaired? | 27 July 2021
What are the potential impacts of climate change on inventories? | 26 July 2021
How might employee benefit arrangements be affected by climate-related risks? | 22 July 2021
Do green loans meet the SPPI criterion? | 14 July 2021
Cloud implementation costs | 14 July 2021
Climate change | Financial reporting | 28 June 2021
Progress in new transition option for IFRS 17 | 23 June 2021
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
IFRS 16 – An overview | 31 March 2021
Rent concessions – Lessee relief extended | 31 March 2021
IFRIC agenda decisions | 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
2020
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
Annual Improvements to IFRS Standards | 27 May 2020
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
2019
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
IFRS 17 – Final steps before exposure draft | 16 May 2019 | Insurance
Proposals focus on agenda decisions | 15 May 2019 | Future of IFRS
IBOR reform – IFRS exposure draft issued | 3 May 2018 | IBOR reform and 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
Insurance – Transition to IFRS 17 | April 2019
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
IFRS 17 – Important amendments in the pipeline | 24 January 2019
Measuring fair value – Is IFRS 13 working as intended? | 15 January 2019
IFRS Today – Videos, podcasts and blog posts
2022
IFRIC agenda decisions - SPAC transactions | (video) 25 March 2022
Climate-related risks | Financial reporting impacts (podcast) 14 February 2022
IFRIC agenda decisions – Does an emissions scheme create an obligation? (video) 10 February 2022
2021
Getting ready for sustainability reporting standards (video) 17 December 2021
COVID-19 podcast – Areas of focus for 2021 year ends (podcast) 1 December 2021
Climate change and your financial statements (podcast) 19 July 2021
Mergers and acquisitions – Partnering with others (podcast) 12 July 2021
IFRIC agenda decisions – June's meeting (video) 29 June 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
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
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