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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.

2020/21 reporting season

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Considering the impact of COVID-19, Brexit and other pervasive issues on financial statements in the current reporting season.

General Presentation and Disclosures

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Highlighting different perspectives on the IASB's Exposure Draft, starting with ICAEW's views.

Insurance Contracts for non-insurers

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Explaining the relevance of the new insurance accounting standard, IFRS 17, to non-insurers.

Reverse factoring

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The financial reporting implications of entering into reverse factoring arrangements.

General presentations and disclosures

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Exploring the key proposals for a new accounting standard to govern the structure of financial statements.

IFRS Roundup December 2018

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Sally Baker, Financial Reporting Faculty provides a roundup of the latest IFRS developments.

IFRS 2018 reminders and tips

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Catriona Lawrie, Mazars provides some reminders for IFRS reporters to focus on when preparing 2018 financial statements.

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