The International Accounting Standards Board (IASB) has today published a consultation aimed at improving the requirements for recognising and measuring provisions on company balance sheets.

Over 1,000 companies have referenced the International Sustainability Standards Board (ISSB) in their reports and 30 jurisdictions are making progress towards introducing ISSB Standards in their legal ...

The International Accounting Standards Board (IASB) is asking investors, companies and other stakeholders to take part in its short survey on the accounting requirements for reporting on intangibles ...

The 2024 IFRS Foundation Integrated Thinking and Reporting Conference—organised in partnership with the Italian Foundation for Business Reporting (O.I.B.R.)—took place on 18 October in Milan. The ...

The IFRS Interpretations Committee (Committee) discussed the following matter and tentatively decided not to add a standard-setting project to the work plan. The Committee will reconsider this ...

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Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...

IAS 7 prescribes how to present information in a statement of cash flows about how an entity’s cash and cash equivalents changed during the period. Cash comprises cash on hand and demand deposits.

IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. It also provides guidance on ...

IFRS 9 is effective for annual periods beginning on or after 1 January 2018 with early application permitted. IFRS 9 specifies how an entity should classify and measure financial assets, financial ...

IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of consideration given by an entity in exchange ...