The Irish Auditing and Accounting Supervisory Authority (IAASA) has released a document for listed companies outlining tips on key issues, such as Brexit and incoming accounting standards, to include in financial reports, as the 30 June deadline for half-yearly reports approaches

The International Accounting Standards Board (IASB) has proposed narrow scope amendments to IAS 16 Property, Plant and Equipment to reduce the diversity in application of the standard

The new revenue recognition standard, IFRS 15 Revenue from Contracts with Customers, is proving to be expensive and disruptive for affected reporters. Companies need to take swift action to ensure they have comparative reporting on performance obligations in place for the effective date on 1 January 2018, reports Sarah Perrin ACA in the first of a series on IFRS 15

The International Accounting Standards Board (IASB) has issued a new interpretation, IFRIC 23 Uncertainty over Income Tax Treatments, to specify how to reflect uncertainty in accounting for income taxes

In this month’s roundup of developments in accounting and financial reporting, Mitie faces £50m accounting writedown, Companies House cuts, director loan changes adopted for small businesses, IFRS 17 Insurance contracts released 

The International Accounting Standards Board (IASB) is seeking stakeholders’ views about their experience with IFRS 13, the accounting standard that explains how to measure the ‘fair value’ of assets and liabilities, to address problems identified with disclosure requirements

The International Accounting Standards Board (IASB) has issued IFRS 17 Insurance Contracts. Here we provide an overview of the key elements of the new accounting standard

The introduction of IFRS 17 Insurance Contracts will completely transform the accounting rules for insurance companies as they are forced to move to a current valuation approach from the existing historical accounting treatment, reports Sara White

The global accounting standard setter, the IFRS Foundation, has signed a cooperation agreement with the World Bank to support developing economies in their adoption and use of International Financial Reporting Standards (IFRS)

Global standard setter the International Valuation Standards Council (IVSC) has opened a consultation on future revisions to the international valuation standards (IVS) in a number of areas, despite only publishing IVS 2017 in January

The IFRS Foundation has released a video on IFRS 9 Financial Instruments explaining the accounting treatment for the new impairment model and providing advice on implementation, now available on YouTube

The International Accounting Standards Board (IASB) is planning minor amendments to the financial instruments standard, IFRS 9, before it has even come into force to address concerns over pre-payable financial assets