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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.

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.

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.

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