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IFRS Accounting Standards

Providing a global accounting language, IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB) and are used in more than 140 jurisdictions around the world. Our unique standards tracker helps you identify which version applies to a particular accounting period. Plus, access practical resources including factsheets, webinars and events, and other guidance material to support implementation.

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2024 IFRS Accounts factsheet

Highlighting new and modified requirements, this factsheet deals primarily with requirements that are mandatory for accounting periods beginning on or after 1 January 2024.

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Statement of cash flows: common pitfalls and tips

This guide highlights how to avoid common pitfalls, and tips on how preparers can perform robust reviews to identify errors in the statement of cash flows.

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Judgements and estimates

A guide looking at the reporting requirements relating to the disclosure of key judgements and sources of estimation uncertainty.

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IFRS Accounting Standards

Standards tracker

IFRS Accounting Standards

The standards tracker includes a synopsis of each standard identifying recent amendments and their effective dates, plus which version applies to a particular period.
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IFRS navigator

Access the standards

How to access the current year’s issued IFRS Accounting Standards, including those endorsed for use in the UK.
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Useful resources

Factsheets In-depth analysis of specific accounting issues and regulatory requirements as well as factsheets introducing changes coming into force in a particular accounting period. Guides and Technical Releases Guidance on topical issues and areas of general interest and regulatory focus. Plus, Technical Releases which provide good practice guidance on technical issues. Webinars and events Live webinars and events covering the latest corporate reporting developments and annual updates. Plus, on-demand recordings and details of other CPD courses. Model accounts Free resources from professional services firms providing example presentation and disclosure formats as well as compliance and disclosure checklists.

By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

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