Insights

The International Accounting Standards Board (IASB) published a new standard, its first since 2017. The new standard, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ replaces IAS 1 ‘Presentation of Financial Statements’ and will impact every reporting entity that currently uses International Financial Reporting Standards.

Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.

Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.

The ISSB issued two international sustainability standards to mark the start of a new era of sustainability-related disclosures in capital markets worldwide.

This publication details the amendments released by the IASB in IAS 12 to give temporary relief from accounting for deferred taxes from the OECD tax reform.

This publication details the reporting requirements set by IAS 34 to prepare a condensed set of interim financial statements