IFRS
Accounting standards keep evolving. Our corporate reporting specialists help you interpret, apply and explain them.
International Financial Reporting Standards are used in more than a hundred jurisdictions. New requirements on presentation, regulatory assets and sustainability disclosures are changing what companies report and how. Our global corporate reporting team monitors these developments, publishes practical guidance and helps companies apply the standards consistently. Access our accounting and reporting checklists.
IFRS 20 specifies reporting for regulatory assets and liabilities
What rate-regulated entities need to know about the new standard.
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Our global corporate reporting leader and network of IFRS specialists work with standard setters, regulators and preparers to keep guidance current.
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IFRS 20 sets out reporting for regulatory assets and liabilities
The new standard on regulatory assets and regulatory liabilities aims to improve financial reporting for rate-regulated companies.
Impact of climate risk on banks and expected credit losses
Climate risks are prompting banks to strengthen their expected credit loss models. What banks can do.
Get ready for the new IFRS presentation and disclosure requirements
IFRS 18 introduces new presentation and disclosure requirements that will affect most companies reporting under IFRS.
Practical lessons from implementing ISSB standards
Early adopters' first sustainability reports under ISSB standards offer practical insights for others.
Unlocking a single sustainability report for ESRS and ISSB standards
Interoperability makes a single sustainability report achievable with early alignment of strategy, governance, data and planning.
What the proposed changes to scope 2 emissions guidance mean
Proposed changes to scope 2 guidance raise questions about data availability, comparability and investment signals for market-based instruments.
Related insights
IFRS 20 sets out reporting for regulatory assets and liabilities
The new standard on regulatory assets and regulatory liabilities aims to improve financial reporting for rate-regulated companies.
Impact of climate risk on banks and expected credit losses
Climate risks are prompting banks to strengthen their expected credit loss models. What banks can do.
Get ready for the new IFRS presentation and disclosure requirements
IFRS 18 introduces new presentation and disclosure requirements that will affect most companies reporting under IFRS.
Practical lessons from implementing ISSB standards
Early adopters' first sustainability reports under ISSB standards offer practical insights for others.
Unlocking a single sustainability report for ESRS and ISSB standards
Interoperability makes a single sustainability report achievable with early alignment of strategy, governance, data and planning.
What the proposed changes to scope 2 emissions guidance mean
Proposed changes to scope 2 guidance raise questions about data availability, comparability and investment signals for market-based instruments.