IFRS

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

Featured Thinking

Changes to settlement by electronic payments

Victor Chan 22 Jul 2024
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Our latest thinking

Changes to settlement by electronic payments

IFRS 9 clarifies when a financial liability is derecognised and provides a limited exception for them when settled by electronic transfer. Learn more

Victor Chan

What you need to know about ISSB's new research projects

ISSB to commence two sustainability-related research projects: biodiversity, ecosystems and ecosystem services (BEES); and human capital. Learn more.

Victor Chan

IFRS 18 changes financial performance reporting

Companies need to reconsider the structure of statements of profit or loss in light of three new categories and subtotals required by IFRS 18. Learn more

Victor Chan

Developments in global sustainability reporting from COP28

Key sustainability reporting developments from COP28 to help companies adopt new sustainability disclosure standards. Learn more

Victor Chan

What companies need to consider for classification of liabilities

How IFRS classifies liabilities with covenants as current or non-current is changing in January 2024. Learn more

Victor Chan

When companies need to recognize a provision for a net-zero commitment

The requirement for companies to recognize net zero commitments in financial statements depends on facts and circumstances. Learn more.

Victor Chan

    IFRS technical resources

    IFRS technical resources has all the technical content, guidance and tools from EY financial reporting professionals. 

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    How EY can Help

    International GAAP® 2023

     

    Available to access via the new free content channel in EY Atlas Client Edition. The online publication encompasses all the benefits of the International GAAP® book in a user-friendly, easy to browse and search, digital format.

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    International GAAP@ 2020

    IFRS checklists

     

    Online and offline accounting and reporting checklists that help you with streamlining the preparation and review process for financial statements.

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    EY Atlas Client Edition

     

    Find the accounting and financial reporting content you need to stay up to date in a dynamic regulatory environment. Start with a 30-day free trial today. 

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    The team

    Christopher Wong

    Head of Assurance, Ernst & Young LLP
    Assurance leader and strong believer that digital audit is the way forward in serving clients and creating more meaningful work for audit professionals.
    Singapore, SGP
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