Detailed guide on interpreting and implementing IFRS, with illustrative examples and extracts from financial statements. The manual is available online (free registration required) as part of EY Atlas Client Edition.

Review focusing on the audit of Expected Credit Losses (ECL) for larger banks. It discusses classification and measurement of financial instruments, ECL modelling, measuring significant increase in credit risk, multiple economic scenarios, post model adjustments, data inputs, individually assessed exposures, and IFRS 9 disclosures.

Updated guidance with recommended disclosures, illustrative examples, and other detailed guidance.

Updated guidance, including illustrative examples, aimed at UK-headquartered banks and building societies on what good IFRS 9 Expected Credit Loss accounting (ECL) disclosures look like.

Report summarising the FRC's findings with excerpts of published interim accounts illustrating good examples of disclosure, main issues where disclosures could be improved, and key points to consider.

Report with excerpts of published accounts illustrating good examples of disclosure and the FRC's key findings on transition, non-banking entities, classification and measurement for banks, impairment, and hedging.

Overviews of each international accounting standard, with a history and timeline of key events and amendments.