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IFRS
EY’s Global CRS team examines the issues faced by companies in interpreting and applying International Financial Reporting Standards (IFRS).
Our latest thinking
Global financial reporting trends in real estate 2024
Key trends in global real estate IFRS financial statements 2024. Learn more
How IFRS 19 can help to reduce disclosures in the financial statements
IASB’s new accounting standard IFRS 19 provides reduced disclosure framework for eligible subsidiaries. Learn more
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
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.
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
Developments in global sustainability reporting from COP28
Key sustainability reporting developments from COP28 to help companies adopt new sustainability disclosure standards. Learn more
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
What to focus on 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
How companies could be affected by proposed amendments to IFRS 9
A proposed change to IFRS 9 requires settlement date accounting for derecognizing financial assets and liabilities. Learn more
ISSB issues IFRS S2 new climate-related disclosure standard
Companies need to disclose information about their climate-related risks and opportunities that is useful to investors. Learn more
ISSB publishes first ever global sustainability reporting standard
IFRS SI requires companies to identify, measure and disclose sustainability related risks and opportunities. Learn more
How stakeholders can help the ISSB prioritize its work plan
Stakeholders are invited to contribute to the ISSB’s agenda for developing sustainability-related reporting information for the next two years. Learn more
How OECD Pillar Two rules affect companies and their IFRS reporting
In the largest international tax reform in nearly a century, the new rules address growing global and digital economies. Learn more.
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.
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