IFRS5d
IASB proposes targeted improvements to requirements for provisions
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.
IFRS5d
New report sets out global progress towards both mandated and voluntary corporate climate-related disclosures
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 ...
IFRS11d
Integrated Reporting and Thinking Conference 2024—key takeaways
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 ...
IFRS17d
Call for investors and other stakeholders to help shape the IASB’s project on accounting requirements for intangibles
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 ...
IFRS2y
IFRS Foundation podcasts
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that ...
IFRS4mon
IFRS 9 Financial Instruments
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 ...
IFRS1y
IAS 19 Employee Benefits
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 ...
IFRS1mon
Voluntarily applying ISSB Standards
While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...
IFRS2mon
Who uses IFRS Accounting Standards?
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 ...
IFRS1y
IAS 36 Impairment of Assets
The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. If the carrying amount exceeds ...
IFRS1y
IAS 34 Interim Financial Reporting
An interim financial report is a complete or condensed set of financial statements for a period shorter than a financial year. IAS 34 does not specify which entities must publish an interim financial ...