Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
These illustrative financial statements are prepared in accordance with IFRS issued as at 30 June 2022 and effective for annual periods beginning on 1 January 2022. Download from EY IFRS Technical Resources
This IFRS Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 31 December 2022 year end. It captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2022. Download the publication at EY…
This IFRS Disclosure Checklist contains IFRS disclosure requirements for interim condensed financial statements with a 30 June 2023 year end. It captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2022. Download EY Publication from…
The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2022 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that…
IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB. Backing this up is information about the IASB, the ISSB and an…
From 2023, the new insurance standard, IFRS 17 Insurance Contracts, will apply for all companies. This is because it applies to contracts, regardless of the issuer, and therefore all companies could be affected, not just insurers. IFRS 17 contains more detailed,…
As entities plan to reduce their carbon footprint, they are often seeking to use ‘green’ or ‘sustainable’ electricity. Electricity is a unique product, because it is not easily storable at scale, and often entities are connected to the electricity ‘grid’…
New proposals on the first IFRS® Sustainability Disclosure Standards mark the next step toward equal prominence for international sustainability and financial reporting. The proposals aim to create a global baseline for investor-focused sustainability reporting that local jurisdictions can build on. Applicability Exposure Draft IFRS…
This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Standards — two of the most widely used accounting standards in the world. The 2021 edition includes updated and expanded guidance that reflects standards effective as…
IFRS 15: Revenue from Contracts with Customers At the end of May 2014, IFRS 15: Revenue from Contracts with Customers (IFRS 15) was released. This standard outlines a single comprehensive model of accounting for revenue arising from contracts with customers and supersedes…