IFRS

EY’s Global CRS team examines the issues faced by companies in interpreting and applying International Financial Reporting Standards (IFRS).

Our latest thinking

ISSB issues IFRS S2 new climate-related disclosure standard

Companies need to disclose information about their climate-related risks and opportunities that is useful to investors. Learn more

ISSB publishes first ever global sustainability reporting standard

IFRS SI requires companies to identify, measure and disclose sustainability related risks and opportunities. Learn more

How stakeholders can help the ISSB prioritize its work plan

Stakeholders are invited to contribute to the ISSB’s agenda for developing sustainability-related reporting information for the next two years. Learn more

How OECD Pillar Two rules affect companies and their IFRS reporting

In the largest international tax reform in nearly a century, the new rules address growing global and digital economies. Learn more.

Where to focus as international sustainability standards are finalized

The ISSB will be redeliberating the first proposed sustainability disclosure standards based on the public comments received. Learn more.

What businesses can learn from COP27

The ISSB’s new IFRS Sustainability Disclosure Standards will help to create a global baseline for companies to monitor their impact on climate change.

How IFRS reporting is impacted by global volatility and vulnerability

IFRS requires companies to reflect the effects of economic developments in the accounting and to disclose relevant information in the financial statements.



    International GAAP® 2023

     

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    International GAAP@ 2020


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