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IFRS articles

A selection of articles on IFRS. They are mainly from By All Accounts, the Financial Reporting Faculty's highly acclaimed bi-annual journal.

If you'd like to read the latest edition in full or explore our archive of earlier issues, you can do so by visiting our dedicated By All Accounts page.

Credit where credit is due

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Sam Holland provides a rating agency’s perspective on IFRS 16.

Good things come to those who wait?

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The IASB’s new insurance contracts standard has been 20 years in the making. Andrew Carpenter wonders whether it’s been worth waiting for.

The final countdown

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The effective dates of major new IFRSs on revenue recognition and financial instruments are now just six months away.

IFRS roundup

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Eddy James provides a roundup of the latest IFRS developments.

IFRS 16: putting theory into practice

Welcome to our new hub containing a suite of resources covering IFRS 16, which sets out the principles that both lessees and lessors apply to provide relevant information about leases. This hub contains a range of articles and extracts from various sources, including a new IFRS 16 Leases report published by the Financial Reporting Faculty exploring the IASB's new leases standard.

Financial Reporting in a post-Brexit world

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The Financial Reporting Council’s Paul George talks to Nigel Sleigh-Johnson and Eddy James about the future of corporate reporting in the UK.

A step into the unknown

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We asked a range of experts what they thought Brexit would mean for financial reporting in the UK. Here’s what they told us.

BAA Jan 2017 Business as usual

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Peter Westaway looks at some of the challenges businesses are facing as they plan to implement the IASB’s new leasing standard

IFRS The next five years

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Hans Hoogervorst sets out the IASB’s priorities for the next five years.

IFRS roundup

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Eddy James provides a roundup of the latest IFRS developments.

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