The International Accounting Standards Board (IASB) has today announced the start of a research project to review and improve the requirements for the statement of cash flows and related matters in ...

Episode three of our webinar series ‘Perspectives on sustainability disclosure’ will explore the benefits of industry-based disclosures for companies and investors. Sustainability-related risks and ...

The International Integrated Reporting Framework and Integrated Thinking Principles are used around the world—in over 75 countries—to advance communication about value creation, preservation and ...

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 ...

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 ...

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 ...

IFRS 15 is effective for annual reporting periods beginning on or after 1 January 2018, with earlier application permitted. IFRS 15 establishes the principles that an entity applies when reporting ...

IAS 32 specifies presentation for financial instruments. The recognition and measurement and the disclosure of financial instruments are the subjects of IFRS 9 or IAS 39 and IFRS 7 respectively. For ...

After issuing a new IFRS Accounting Standard (Accounting Standard) or major amendment (new requirement), the International Accounting Standards Board (IASB) stands ready to act if evidence indicates a ...

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 16 establishes principles for recognising property, plant and equipment as assets, measuring their carrying amounts, and measuring the depreciation charges and impairment losses to be recognised ...

IAS 12 prescribes the accounting treatment for income taxes. Income taxes include all domestic and foreign taxes that are based on taxable profits. Current tax for current and prior periods is, to the ...