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EY Global CRS content keeps you up to date with the evolving landscape of International Financial Reporting Standards and promotes consistent interpretation and application of those standards.
The impact of IFRS stretches beyond accounting and reporting to the key business decisions you make. Our content, a mixture of technical information and insights, reflects that reality.
It includes essential tools to assess the impact of changes to IFRS, comment articles, podcasts and webcasts, video interviews and reference publications.
How EY Global CRS is building a better working world
EY CRS technical professionals are building a better working world with their deep subject matter knowledge and broad sector experience, resulting from engagements across the globe.
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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.
12 Mar 2025
EY Global CRS
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.
11 Mar 2025
EY Global CRS
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.
06 Mar 2025
EY Global CRS
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.
31 Jan 2025
EY Global CRS
International GAAP® 2025 - global perspective on IFRS
This publication is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). Learn more
27 Jan 2025
EY Global CRS
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.
20 Jan 2025
EY Global CRS
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
09 Jan 2025
EY Global CRS
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
07 Jan 2025
EY Global CRS
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
06 Jan 2025
EY Global CRS
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
13 Dec 2024
EY Global CRS
Good Bank (International) Limited (December 2024)
Illustrative consolidated financial statements of Good Bank (International) Limited for the year ended 31 December 2024. Learn more
09 Dec 2024
EY Global CRS
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
02 Dec 2024
EY Global CRS
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
27 Nov 2024
EY Global CRS
Comment Letter on ED Climate-related and Other Uncertainties
EY offers its views in a comment letter to the IASB on Exposure Draft (ED) Climate-related and Other Uncertainties in Financial Statements. Learn more
25 Nov 2024
EY Global CRS
Comment Letter to the IASB on ED Amendments to IFRS 19
EY submitted a comment letter to the IASB on Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability Disclosures. Learn more
22 Nov 2024
EY Global CRS
ISSB issues educational material on materiality
The ISSB has published educational material on materiality. Learn more
17 Nov 2024
EY Global CRS
EY Comment letter - ED on Translation to a Hyperinflationary Presentation Currency
EY has submitted a comment letter to the IASB on ED Translation to a Hyperinflationary Presentation Currency, Proposed amendments to IAS 21. Learn more
06 Nov 2024
EY Global CRS
Hyperinflationary economies (Updated October 2024)
A summary of countries that are hyperinflationary for IFRS Accounting standards purposes as at 31 December 2024 and countries to monitor. Learn more
30 Oct 2024
EY Global CRS
IFRS Update Standards and interpretations in issue 30 September 2024
This publication is an overview of IFRS standards and interpretations issued by the IASB and IFRS Interpretations Committee at 30 September 2024. Learn more
10 Oct 2024
EY Global CRS
IFRS Quarterly tax developments Q3 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
10 Oct 2024
EY Global CRS