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Victor works with EY engagement teams to resolve complex IFRS accounting questions. He is actively involved in EY’s thought leadership on emerging accounting issues through publications and social media, including videos and podcasts.
Victor’s 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
How climate change is impacting financial statements
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 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
IAS 1 amendments are effective from 1 January 2024
How IFRS classifies liabilities with covenants as current or non-current is changing in January 2024. Learn more
12 Dec 2023
Victor Chan
What to focus in financial reporting this year-end
As companies prepare for the forthcoming reporting season, find out what key themes executives and boards need to focus on this year-end. Learn more
03 Nov 2023
Victor Chan
A proposed change to IFRS 9 requires settlement date accounting for derecognizing financial assets and liabilities. Learn more
02 Aug 2023
Victor Chan
What you need to know about new ISSB standard IFRS S2
Companies need to disclose information about their climate-related risks and opportunities that is useful to investors. Learn more
26 Jun 2023
Victor Chan
ISSB issues IFRS 1 sustainability-related disclosures
IFRS SI requires companies to identify, measure and disclose sustainability related risks and opportunities. Learn more
26 Jun 2023
Victor Chan
How Pillar Two rules affect financial reporting
In the largest international tax reform in nearly a century, the new rules address growing global and digital economies. Learn more.
04 Apr 2023
Victor Chan
Prepare for sustainability-related disclosure standards
The ISSB will be redeliberating the first proposed sustainability disclosure standards based on the public comments received. Learn more.
06 Feb 2023
Victor Chan
ISSB confirmed delivery on its COP 27 commitments
The ISSB’s new IFRS Sustainability Disclosure Standards will help to create a global baseline for companies to monitor their impact on climate change.
15 Dec 2022
Victor Chan
How to get ready for sustainability standards
Company executives and audit committee members need to start planning now for impending changes to sustainability reporting.
16 Nov 2021
Victor Chan
What to watch as global ESG reporting standards take shape
The launch of the International Sustainability Standards Board is a significant development in the transition toward a green economy.
11 Nov 2021
Katie Kummer
How the leases standard impacts company balance sheets
Companies involved in air travel, retail and transportation have been the most affected by a major change to lease accounting. Find out more.
14 Jun 2021
Victor Chan
How to account for COVID-19 rent concessions
Lessees that have taken advantage of and lessors that have granted rent concessions during COVID-19 need to consider the appropriate accounting treatment. Learn more
23 Oct 2020
Victor Chan