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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.

Reviewing the IFRS for SMEs

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Proposals to amend the IFRS for SMEs and the potential consequences for UK GAAP.

Ukraine and beyond

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Considering the financial reporting implications of the war in Ukraine.

Influencing the goodwill debate

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Highlighting the UK Endorsement Board’s recent research project on the subsequent measurement of goodwill.

Disclosing supplier finance arrangements

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Are the IASB's proposed new disclosures about supplier finance arrangements unnecessarily complex?

Changes on the horizon

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Summarising potential upcoming changes in financial and non-financial reporting.

Risk reporting: time to close the gap?

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Considering investors' needs when reporting risks and uncertainties and how they can be met.

Showing 10 of 21 items