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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.

Experts weigh in on cryptocurrencies

David Lyford-Smith, Peter Drummond, Peter Mandich and John Liver discuss how cryptocurrencies work and why they pose such a dilemma for accountants, auditors and regulators.

Leases

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Jake Green considers the practical challenges companies face in applying IFRS 16.

IFRS roundup July 2018

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Sally Baker provides a roundup of the latest IFRS developments.

Reminders and tips for 2017 IFRS financial statements

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Phil Barden provides some reminders for IFRS reporters of areas to focus on when preparing 2017 financial statements. (By all accounts, January 2018)

IFRS 15: A progress report

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Danielle Stewart discusses some of the issues experienced by those already implementing this standard (January 2018)

IFRS roundup

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Sally Baker provides a roundup of the latest IFRS developments (By All Accounts, January 2018)

IFRS 17 Insurance contracts

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Stephen Cooper discusses the long-awaited but controversial new standard for insurance contracts (By All Accounts, January 2018)

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. Phil Barden provides some top tips for entities preparing to implement IFRS 15 and Helen Shaw highlights some issues non-financial sector entities will need to consider as the effective date of IFRS 9 draws ever nearer.

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