IFRS

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

Accounting standards are an important part of the language by which companies and other entities communicate their performance in the financial statements. IFRS are used in more than 140 jurisdictions and are set by the International Accounting Standards Board.

EY’s Global CRS team provides authoritative and timely thought leadership about IFRS. The content is a mixture of insights and technical information, and supports audit committees, CFOs, controllers and treasurers by promoting consistent interpretation and application of standards.

A team of technical professionals from around the world provides in-depth analysis of the impact of IFRS on your organization. In doing so, they help to serve the public interest by promoting trust and confidence in business and the capital markets.

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

22 Jul 2024 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.

12 Jun 2024 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

14 May 2024 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

15 Dec 2023 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

12 Dec 2023 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.

04 Jun 2024 Victor Chan


    IFRS technical resources

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

    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.

    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.

    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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