EY Global CRS

IFRS Update - Standards and interpretations in issue 31 March 2025

This publication is an overview of IFRS standards and interpretations issued by the IASB and IFRS Interpretations Committee at 31 March 2025. Learn more.

IFRS Quarterly Tax Developments 31 March 2025

This publication is designed to help identify changes in tax law and other tax developments that may impact tax accounting and reporting. Learn more.

Comment letter – ED - Proposed Amendments to the IFRS Foundation Due Process Handbook

EY submitted a comment letter to the IFRS Foundation on Exposure Draft of Proposed Amendments to the IFRS Foundation Due Process Handbook. Learn more.

Introduction to the IASB’s Dynamic Risk Management project

In this video, a panel of professionals from the EY organization discuss the IASB’s Dynamic Risk Management project. Learn more.

Good Group Climate (International) Limited

Climate-related financial disclosures for the reporting period 1 January 2024 to 31 December 2024. Learn more.

International GAAP® Disclosure Checklist for Annual Financial Statements

This IFRS Disclosure Checklist has IFRS disclosure requirements for interim condensed financial statements with a 31 December 2025 year end. Learn more.

International GAAP® Disclosure Checklist for Annual Financial Statements

This IFRS Disclosure Checklist has IFRS disclosure requirements for financial statements with a 30 June 2025 year end. Learn more.

Comment Letter on ED Provisions—Targeted Improvements: Proposed amendments to IAS 37

EY has offered its views in a comment letter to the IASB on Exposure Draft (ED) Provisions-Targeted Improvements: Proposed amendments to IAS 37. Learn more.

IASB issues third edition of IFRS for SMEs accounting standard

The amendments and new requirements align with IFRS accounting standards where considered relevant to SMEs, with some simplifications. Learn more.

Good Group Interim Financial Statements June 2025

Illustrative interim condensed consolidated financial statements of Good Group (International) Limited for period ending 30 June 2025. Learn more.

IFRS accounting standards adopted by the European Union December 2024

This publication provides an overview of the status of the EU endorsement process for IFRS accounting standards at 31 December 2024. Learn more.

International GAAP® 2025 - global perspective on IFRS

This publication is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). Learn more

Nature-dependent Electricity - IFRS 9 and IFRS 7 amendments

On 18 December 2024 the IASB published Amendments to IFRS 9 and IFRS 7 - Contracts Referencing Nature-dependent Electricity. Learn more.

IFRS Update - Standards and interpretations in issue 31 December 2024

This publication contains the update of IFRS standards and interpretations in issue at 31 December 2024. Learn more

Greenhouse Gas Protocol (GHGP) Disclosure Checklist December 2024

This GHGP disclosure checklist provides a summary of required, recommended and optional disclosures within the GHGP standards and guidance. Learn more

IFRS Quarterly Tax Developments 31 December 2024

This publication is designed to help identify changes in tax law and other tax developments that may impact tax accounting and reporting. Learn more

IFRS real estate survey December 2024

IFRS financial statements survey of over 50 real estate companies shows trends for portfolio valuations, market capitalisation, risk strategies and alternative performance measures. Learn more

Good Bank (International) Limited (December 2024)

Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2024. Learn more

How classification and measurement under IFRS 9 has changed

This Applying IFRS provides guidance on the Amendments to the Classification and Measurement of Financial Instruments and related disclosure. Learn more

IASB proposes amendments to requirements for non-financial liabilities (IAS 37)

The IASB has issued an ED proposing amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Learn more